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Management Accounting in Japanese Multinational Corporations: Lessons from Matsushita and Sanyo

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

Author

Listed:
  • Kanji Miyamoto

    (Faculty of Corporate Intelligence, Osaka Gakuin University, Japan)

  • Masanobu Kosuga

    (School of Business Administration, Kwansei Gakuin University, Japan)

Abstract

The following sections are included:IntroductionTypical Development of Multinational CorporationsFour stages of the developmentExport structures: First stageInternational division structures: Second stageGlobal structures: Third stageGlobal multidimensional structures: Final stageOrganizational Reforms and Creating Corporate Value in MatsushitaFrom Progress 2000 to Value Creation 21Business and organizational restructuringRoles of business domain companies and headquarters under the new organizational structureNew group management systemFrom Value Creation to Leap AheadStructural Reforms and New Management Control Systems in SanyoFrom divisional organizations to business group systemBusiness unit (BU) systemStructural reformation in 2005New management systemNew personnel evaluation systemConclusionAppendixReferences

Suggested Citation

  • Kanji Miyamoto & Masanobu Kosuga, 2006. "Management Accounting in Japanese Multinational Corporations: Lessons from Matsushita and Sanyo," 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 14, pages 181-195, World Scientific Publishing Co. Pte. Ltd..
    • Handle: RePEc:wsi:wschap:9789812707253_0014
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