Management Accounting Information for Consolidated Group Management

Kazuki Hamada
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Kazuki Hamada: Institute of Business and Accounting, Kwansei Gakuin University, Japan

Chapter 1 in Business Group Management in Japan, 2010, pp 3-16 from World Scientific Publishing Co. Pte. Ltd.

Abstract: AbstractThe following sections are included:IntroductionThe Role of Group Headquarters and Three Types of Group ManagementThe importance of "management of dispersion and unification"The three types of group management and the roles of the group headquartersFunctions of the group headquartersGroup Management and Management Accounting InformationGroup performance accountingCharacteristics of performance accounting information that are useful for group managementExample of Using a Performance Evaluation System for Group ManagementUsing Management Accounting Information to Generate SynergiesSummary and ConclusionsReferences

Keywords: Group Management; Management Control System; Management of Inter-Firm Relations; Segment Reporting; Supply Chain Management; Inter-Organizational Learning; Joint Venture (search for similar items in EconPapers)
Date: 2010
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