Profit Evaluation Measures for the Division Managers in Japanese Decentralized Company — Focusing on Controllable and Corporate Costs

Noriko Hoshi and Yasuhiro Monden
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Noriko Hoshi: Hakuoh University Women's College, Oyama, Tochigi 323-8588, Japan
Yasuhiro Monden: Institute of Policy and Planning Sciences, University of Tsukuba, Tsukuba, Ibaraki 305-8573, Japan

Chapter 20 in Japanese Cost Management, 2000, pp 437-460 from World Scientific Publishing Co. Pte. Ltd.

Abstract: AbstractThe following sections are included:IntroductionConventional Theory on the Controllable Profit and the Profit after Allocating Corporate CostsPerformance Evaluation Measures under Increased Division Manager Authority: A ProposalHypothesesThe effect of the degree of decentralization on the investment decision-making authority of the division manager as well as on the ratio of corporate costsThe effect of the investment decision-making authority of the divisional manager as well as the ratio of corporate costs on the profit measure used to evaluate the performance of divisional managerThe effect of the profit measure used to evaluate the performance of the divisional manager and the ratio of corporate costs on the company performanceVerification of HypothesesVerification of Hypothesis 1Verification of Hypothesis 2Verification of Hypothesis 3Verification of Hypothesis 4Verification of Hypothesis 5Verification of Hypothesis 6Verification of Hypothesis 7ConclusionAppendixReferences

Keywords: Strategic Cost Management; New Product Development; Manufacturing Activities; Marketing Strategy; Human Factors; Budgetary Control System (search for similar items in EconPapers)
Date: 2000
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