Japanese Management Style in Achieving Cost Reduction Targets

Gun-Yung Lee
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Gun-Yung Lee: Department of Business Administration, Osaka Sangyo University, Nakagaito, Daito-city 574-8530, Japan

Chapter 18 in Japanese Cost Management, 2000, pp 397-415 from World Scientific Publishing Co. Pte. Ltd.

Abstract: AbstractThe following sections are included:IntroductionJapanese Cost Management Techniques—Target Costing and Kaizen CostingCost Reduction Targets and Operating PressureCost reduction as a targetOperating pressureManagement by Policy (Hoshin) as a management system for the realisation of cost reduction targetsMBP and Management by Objectives (MBO)Japanese Performance Evaluation—Process EvaluationThe Administration Structure of Japanese Corporate SocietyCost reduction targets and improvement activitiesThe structure of Japanese corporate societyConclusionReferences

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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