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A Case Study on Design and Implementation of Micro-Profit Center System

In: Value-Based Management Of The Rising Sun (Japan)

Author

Listed:
  • Eizo Sugamoto

    (Faculty of Commerce, Chuo University, Japan)

Abstract

The following sections are included:ForewordDefinition of the MPC System and the Organization at HarimaDesign of the MPC SystemDesigning the income sheets for the manufacturing and sales departmentsGeneral concept of the income sheetDesigning the income sheet for the technological development sectionCharacteristics of the Management Accounting Information of the MPC System at HarimaMeaningful goalsUnderstanding goals simply and easilyHigh goalsThe results of efforts (actions) are easily reflected upon and understoodThe outcome is timely and availableMarket orientationImplementation of the MPC System at HarimaA small number of peopleInformation revealed to all peopleSelf-evaluationEducationThe internal terms are unified in management accountingThe PDCA cycle is implemented at the monthly management meeting at the unit levelInitiative is respectedHigh goals (values) are required: ExperimentationAbsence of a direct link to personnel evaluationEnergy is injectedAcknowledgmentsReferences

Suggested Citation

  • Eizo Sugamoto, 2006. "A Case Study on Design and Implementation of Micro-Profit Center System," World Scientific Book Chapters, in: Yasuhiro Monden & Kanji Miyamoto & Kazuki Hamada & Gunyung Lee & Takayuki Asada (ed.), Value-Based Management Of The Rising Sun (Japan), chapter 17, pages 223-233, World Scientific Publishing Co. Pte. Ltd..
    • Handle: RePEc:wsi:wschap:9789812707253_0017
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