Japanese Management Accounting Mechanisms from the Perspective of the Management Control Package: Linkage of Target Costing, MPC System, and JIT Production System

Keita Iwasawa

Chapter 4 in Integrated Power of Management Control Systems in Japan, 2025, pp 67-86 from World Scientific Publishing Co. Pte. Ltd.

Abstract: The purpose of this chapter is to clarify the usefulness of Japanese management accounting and its mechanisms based on frameworks whose findings have been accumulated in the field of management control. In particular, this chapter focuses on characteristic management accounting methods widely observed in Japanese firms, such as target costing and MPC (Micro Profit Center). As a result of case studies, the mechanism by which Japanese management accounting methods function effectively under Japanese-style management has been clarified. Furthermore, this study shows the possibility that the roles and functions required of Japanese management accounting methods will change with the recent changes in the management environment and business models, such as the penetration of job-based employment and the development of servitization and mass customization.

Keywords: Japanese Organizations; Management Control; Innovation; Gender; SDGs; Non-Profit Organizations (search for similar items in EconPapers)
JEL-codes: L1 L2 M1 (search for similar items in EconPapers)
Date: 2025
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.worldscientific.com/doi/pdf/10.1142/9789811295652_0004 (application/pdf)
https://www.worldscientific.com/doi/abs/10.1142/9789811295652_0004 (text/html)
Ebook Access is available upon purchase.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:wsi:wschap:9789811295652_0004

Ordering information: This item can be ordered from

Access Statistics for this chapter

More chapters in World Scientific Book Chapters from World Scientific Publishing Co. Pte. Ltd.
Bibliographic data for series maintained by Tai Tone Lim ().