The Importance of Inter-Company SCM in Consolidated Group Companies and Management Accounting

Kazuki Hamada
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Kazuki Hamada: Kwansei Gakuin University, Japan

Chapter 3 in Management of an Inter-Firm Network, 2011, pp 45-59 from World Scientific Publishing Co. Pte. Ltd.

Abstract: AbstractThe following sections are included:IntroductionThe Characteristics of Group Companies in JapanUsefulness of Segment Information and Its Use for Consolidated Group SCMThe Necessity of Costing by Bills of Materials in Consolidated Group CompaniesTwo types of consolidated group costingImportance of bills of materials for the computation of exact costsThe Necessity of Information from Outside the Consolidated Group for Effective SCMSummary and ConclusionsReferences

Keywords: Inter-Firm Network; Inter-Firm Organization; Network Organization; Supply Chain (search for similar items in EconPapers)
Date: 2011
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