haku: @author Wullenkord, A. / yhteensä: 4
viite: 4 / 4
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| Tekijä: | Froehling, O. Wullenkord, A. |
| Otsikko: | Das japanische Rechnungswesen ist viel staerker markt- und strategieorientiert = The Japanese accounting system is much more market- and strategy-oriented |
| Lehti: | Management-Zeitschrift Industrielle Organisation
1991 : MAR, VOL. 60:3, p. 69-73 |
| Asiasana: | JAPAN ACCOUNTING SYSTEMS ACCOUNTING POLICY ACCOUNTING PRINCIPLES CORPORATE STRATEGY MANAGEMENT |
| Kieli: | ger |
| Tiivistelmä: | The overall business success of Japanese companies is deeply rooted in a consequent application of sophisticated manufacturing and logistics techniques. Little is known, however, about Japanese management accounting and its contribution to business policy. The development of cost accounting in Japan is reviewed. One of the main characteristics of Japanese cost accounting philosophy is its close links with corporate strategy. The principles of the overhead cost management are discussed. The application of "target costing" is described. Some sorts of index numbers - other than financial ones - employed in the Japanese accounting system are mentioned. It is shown how accounting can promote competitiveness. |
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