The Basic Idea of French Analytical and Management Accounting: A Comparative Analysis of Management Accounting in France, the US and Japan

Johei Oshita
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Johei Oshita: Faculty of Economics, Kyushu University, Japan

Chapter 34 in Value-Based Management of the Rising Sun (Japan), 2006, pp 455-469 from World Scientific Publishing Co. Pte. Ltd.

Abstract: AbstractThe following sections are included:IntroductionComparison between MSH and ABC: Cost-flow ModelingResult of the Extensive Development of Management Accounting:The BSC and the TDBManagement Paradox and Management AccountingConclusionReferences

Keywords: Organizational Design; Valuation of Firm; Evaluation of Business; Management of Business Group; Group Restructuring; M&A; Holding Company; Intra-Firm Company; Mini-Profit Center; Design of Business Process; Inter-Company Systems; Shared Services (search for similar items in EconPapers)
Date: 2006
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