Characteristics of Japanese Shared Service Centers

Tomoaki Sonoda
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Tomoaki Sonoda: Faculty of Business and Commerce, Keio University, Japan

Chapter 14 in Japanese Management Accounting Today, 2007, pp 193-201 from World Scientific Publishing Co. Pte. Ltd.

Abstract: AbstractThe following sections are included:Shared Services of Japanese CompaniesDefinition and Objectives of Shared ServicesDefinition of shared servicesObjectives of shared servicesGeneral effectiveness of shared servicesOrganization of Shared ServicesThree basic types of shared service centersSeven types of shared service centers from the viewpoint of responsibility accountingProblems with Type A SSCPricing policies of Type A-1Combination of the cost center and the profit centerProblems with Shared Service SubsidiariesShared service subsidiaries as administrative function companiesDiscrepancy between independent and consolidated responsibility centers of the shared service subsidiaryThree solutions to the discrepancy regarding responsibility centersSolution 1Solution 2Solution 3Management Accounting Tools Used in SSCEffective management of shared service subsidiariesActivity based management and improvement in activitiesBalanced scorecardConclusionReferences

Keywords: Japanese Management Systems; Stakeholders; Organizational Behavior; Strategy and Business Restructuring; Management Control Systems; Budgeting; Cost Management; Supply Chain; Shared Services; Process Management (search for similar items in EconPapers)
Date: 2007
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