Time-Based Accounting:Productivity and Management Perspectives

Edited by Masanobu Kosuga and Shufuku Hiraoka

in World Scientific Books from World Scientific Publishing Co. Pte. Ltd.

Abstract: Japanese manufacturing companies were at their most productive until the year 2000. Many companies have continued to use prototypes and successor models in the management of their companies. To date, Japanese have experienced many adversities in management which are specific to Japan. The Japanese have proved their patience, good teamwork, originality and ingenuity each time. In this book, the authors present time-based measures of technology management methods to improve productivity in Japanese companies. The authors are eminent scholars and directors who have managed businesses for a long time.

Keywords: Time-Based Management (TBM); Time-Based Accounting (TBA); Time-Driven Activity-Based Costing (TDABC); Cash Conversion Cycle; Throughput Accounting; Amoeba Management; Margin Quantity (MQ) Accounting; Solution Sales Productivity; Work-life Balance Statement; Hourly Salary Equivalent Amount; Average Annual Total Working Hours Per Person; Bank Cost Accounting; Relationship-Based Costing (RBC); Potential PER; Dual-Mode Management Accounting (search for similar items in EconPapers)
JEL-codes: D24 L23 M11 M41 O31 (search for similar items in EconPapers)
Date: 2026
ISBN: 9789819811809
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https://www.worldscientific.com/worldscibooks/10.1142/14273 (text/html)
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Chapters in this book:

Ch 1 Constructing the Theoretical Framework of Multidimensional Measures for Time-Based Management Accounting , pp 1-20

Masanobu Kosuga

Ch 2 Importance of Financial Supply Chain Management: Management Considering Cash Conversion Cycle , pp 21-36

Kazuki Hamada

Ch 3 The Significance of Time in Throughput Accounting, Amoeba Management, and MQ Accounting , pp 37-53

Tamiya Mizushima

Ch 4 Solution Sales Activities from Time-Based Accounting in Japan , pp 55-73

Mitsuru Kitagawa

Ch 5 Study on the Monetary Valuation of Unpaid Work in Japan — Impact Evaluation Methods for Unpaid Work , pp 75-86

Soichiro Higashi and Seiko Taki

Ch 6 The Relationship between an Hourly Salary Equivalent Amount and Working Hours in Japan , pp 87-99

Shufuku Hiraoka

Ch 7 The Transformation of Cost Accounting in Japanese Banks: Moving from Volume-Driven to Time-Driven Models , pp 101-117

Masayuki Tanimori

Ch 8 Application of AI Technology to Improve Time Productivity: A Case Study of a Hotel Specializing in Lodging , pp 119-131

Tsutomu Yoshioka

Ch 9 Integrating Medium- to Long-term Schemas and Short-term Schemas: A Study of the Toyota Production System and its Impact on the Capital Market , pp 133-144

Noriyuki Imai

Ch 10 Design and Use of Profitability Per Hour in Organizations Utilizing Amoeba Management: A Case Study of Company X in the Food Service Industry , pp 145-163

Haruo Otani

Ch 11 Customer Accounting Adoption and Management Accounting Change in Japanese Financial Firms , pp 165-187

Yoshitaka Myochin

Ch 12 ESG Accounting in Japan: Schmalenbach’s Theory of Cost Accounting Cartels , pp 189-203

Yumiko Tsukuba

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