Fixed Revenue Accounting A New Management Accounting Framework
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Fixed Revenue Accounting A New Management Accounting Framework
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Author : Kenichi Suzuki
language : en
Publisher: World Scientific
Release Date : 2018-10-30
Fixed Revenue Accounting A New Management Accounting Framework written by Kenichi Suzuki and has been published by World Scientific this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-10-30 with Business & Economics categories.
This book is the first in the management accounting framework literature to provide readers with insights on how to manage revenue and profit models by developing relationships with customers. The Principal Editor, Professor Kenichi Suzuki, is the founding father of Fixed Revenue Accounting (FRA) and his inputs offer invaluable insights on how businesses can increase revenue and adopt preventative measures to deal with the fluctuations in the economy.FRA is a new management accounting tool that evaluates and manages the impacts of fixed customers on a company's financial health. 'Fixed customers' refer to frequent or regular customers who are expected to repeat their purchases. Their repeated purchases produce stability of revenue which in turn creates a stable profit environment and certainty. The profitability and stability generated by fixed customers can be utilized for strategic management, planning, and decision making to encourage investment for future growth.This book provides a deep understanding of the usefulness of the new management accounting tool, and covers both the introduction of the concept of FRA and accompanying case studies in the contexts of Japanese manufacturing and service companies adopting the FRA model by examining profitability, stability, and growth analysis.
Fixed Revenue Accounting
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Author : Kenichi Suzuki
language : en
Publisher:
Release Date : 2018
Fixed Revenue Accounting written by Kenichi Suzuki and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018 with BUSINESS & ECONOMICS categories.
Management Accounting For Healthcare
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Author : Takami Matsuo
language : en
Publisher: World Scientific
Release Date : 2022-01-18
Management Accounting For Healthcare written by Takami Matsuo and has been published by World Scientific this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-01-18 with Business & Economics categories.
Japan has achieved the world's highest life-expectancy under a universal health coverage system. The purpose of this book is to discuss effective management accounting methods for solving various issues now faced by the healthcare system in Japan (low birth-rate and aging society, issues in medical public finance, issues attendant to advancements of healthcare services, etc.). This book is written by Japanese researchers who are active and at the forefront of management accounting research for healthcare, such as Takami Matsuo, Kazunori Ito, Yutaka Kato, and so on. This book shows the actual use of cost information, cost-management, and management-control methods for healthcare organizations in Japan, and examines how to adopt management accounting methods used by companies in healthcare management, which would be a useful reference for future healthcare management in countries that might face similar issues as Japan in the future.
Management Control Systems For Strategic Changes Applying To Dematurity And Transformation Of Organizations
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Author : Shufuku Hiraoka
language : en
Publisher: World Scientific
Release Date : 2020-12-02
Management Control Systems For Strategic Changes Applying To Dematurity And Transformation Of Organizations written by Shufuku Hiraoka and has been published by World Scientific this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-12-02 with Business & Economics categories.
This book clarifies the theory and practice of management control for strategy changes through the study of profit organizations, non-profit organizations, manufacturing and service industries. The relationship between strategy and management control is clearly elucidated in the book, which enables readers to understand how to implement management control systems for strategic changes in their organizations. The unique topics covered in this book include the methodology for continuing existing businesses and spreading the risk in the business portfolio, the management control systems for the new platform business models such as IT hardware and SaaS (Software as a Service) needed for business structure transformation, as well as management controls that are functioning in various industries and organizations.
Integrated Power Of Management Control Systems In Japan
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Author : Eri Yokota
language : en
Publisher: World Scientific
Release Date : 2025-04-11
Integrated Power Of Management Control Systems In Japan written by Eri Yokota and has been published by World Scientific this book supported file pdf, txt, epub, kindle and other format this book has been release on 2025-04-11 with Business & Economics categories.
The management control framework that originated in large-scale manufacturing-oriented industries has now expanded its scope in a variety of ways. It has expanded from a focus on manufacturing companies to service companies, non-profit companies and so on. The target group for applying the framework has also broadened from managers to employees. The framework is also examined in terms of how it should be applied to promote sustainability in companies.In this book, Japanese researchers discuss the situations in which management control, a tool born in Europe and the US, is utilized in Japan. Specifically, the book focuses on various types of management control systems, from manufacturing companies, innovation companies, service companies to non-profit companies, and explains the characteristics of these systems-based Japanese organizations.Readers of this book will understand how Japanese researchers are using the management control framework in the context of diversification and, from there, the application of the framework in Japanese organizations.
Sustainability Management And Network Management
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Author : Kazuki Hamada
language : en
Publisher: World Scientific
Release Date : 2023-06-28
Sustainability Management And Network Management written by Kazuki Hamada and has been published by World Scientific this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-06-28 with Business & Economics categories.
The authors focus on the problem of sustainability from the standpoint of corporate management in this book. They propose that 'sustainability management not only earns profits, but also fulfills social responsibilities while considering the environment, people, and society, and enables management to continue to have the potential to survive in the future'. In that sense, it is also related to the Sustainability Development Goals. To fulfil this aim, the authors focus on how companies should implement sustainability management through considering both the theoretical aspects and practical aspects of actual companies.From a theoretical perspective, the authors consider the construction of a business model that achieves both economic and social value, the implementation method of governance control, and the performance evaluation method. From a practical perspective, the current state of sustainability management in Japanese companies is analysed by focusing on the cases of two manufacturing companies and two service companies. In addition, since cooperation with other companies and other organizations is necessary for implementation, the authors explore the ideal form of cooperation between companies and cooperation between the private sector and local governments.
Sustainability Management And Business Strategy In Asia
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Author : Katsuhiko Kokubu
language : en
Publisher: World Scientific
Release Date : 2019-10-15
Sustainability Management And Business Strategy In Asia written by Katsuhiko Kokubu and has been published by World Scientific this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-10-15 with Business & Economics categories.
Sustainability is a concept that unifies the environment, economy, and society, and has spread as a key concept in enterprise management. The United Nations adopted the Sustainable Development Goals (SDGs) in 2015, which require worldwide efforts to reach a sustainable society, and also applies to private enterprises.Sustainability should be developed in connection with management strategy, and Asia's role, including that of Japan, is important to improve global sustainability. This book addresses how sustainability management in the Asian context is currently practised and proposes practices for the future.Investigation of the effect of business domain characteristics on the integration of sustainability and management, and elucidation of the process and features of EMCS (Environmental Management Control System) inside and outside of companies have been indicated. The book points that companies need to use and design Sustainability Management Control Systems in order to implement a CSR (Corporate Social Responsibility) strategy and match employees' behavior to CSR activities.MFCA (Material Flow Cost Accounting) has started to expand rapidly into other Asian industries from Japan as a method of Environmental Management Control. The fundamental idea and procedure of MFCA and many case examples of Japanese MFCA have been reported. These findings help us to consider a policy for continuous use of MFCA. Moreover, the relationship between Toyota Production System and MFCA has been explained and 'Material Flow Time Costing' as a new management accounting concept is proposed.Based on the literature review, the study has made recommendations for Asian companies' strategic management and governmental policy-making to improve both quality and quantity of sustainability disclosure in Asia. One of the papers has identified the development and implementation of social and environmental accounting by Indonesian state-owned enterprises and their determining factors. In a Japanese manufacture, the effect of smoothed production has been analyzed as an example of environmental management. This led to an increase in production quality without additional capital spending.
Corporate Social Responsibility And Gender Equality In Japan
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Author : Gabriel Eweje
language : en
Publisher: Springer Nature
Release Date : 2021-09-03
Corporate Social Responsibility And Gender Equality In Japan written by Gabriel Eweje and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-09-03 with Business & Economics categories.
This book examines key issues in gender equality and corporate social responsibility in Japan. Legal compliance, the business case and social regulation are examined as driving factors for enhancing gender equality in corporations. In turn, case studies from various contexts, such as the hotel industry, retail and financial services companies add practical insights to the theoretical debate. The role of governments, NGOs and supranational organizations is examined as well. Given its scope, the book will appeal to undergraduate and graduate students, scholars, policymakers and practitioners interested in advancing the gender, CSR and sustainability debates.
Acca P5 Advanced Performance Management
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Author : BPP Learning Media
language : en
Publisher: BPP Learning Media
Release Date : 2016-02-01
Acca P5 Advanced Performance Management written by BPP Learning Media and has been published by BPP Learning Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-02-01 with Business & Economics categories.
BPP Learning Media's status as official ACCA Approved Learning Provider - Content means our ACCA Study Texts and Practice & Revision Kits are reviewed by the ACCA examining team. BPP Learning Media products provide you with the exam focussed material you need for exam success.
Ebook Management Accounting
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Author : John Burns
language : en
Publisher: McGraw Hill
Release Date : 2013-01-16
Ebook Management Accounting written by John Burns and has been published by McGraw Hill this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-01-16 with Business & Economics categories.
A modern and contemporary approach to Management Accounting, this brand new textbook written specifically for courses in the UK and Europe provides an essential grounding for students studying both traditional and new Management Accounting techniques. Importantly, this complete text takes its readers beyond just the traditional accounting techniques, to place accounting information and the role of the Management Accountant in a broader organizational context. The text will provide a definitive education for tomorrow's "business-partner" Management Accountants and finance-literate business managers.