Consolidated Accounting Information for Business Group Management

Manabu Takano
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Manabu Takano: Department of Commerce, Seinan Gakuin University, Japan

Chapter 7 in Business Group Management in Japan, 2010, pp 95-104 from World Scientific Publishing Co. Pte. Ltd.

Abstract: AbstractThe following sections are included:IntroductionDifferences between Institutional Consolidated Accounting Information and Consolidated Accounting Information for Business Group ManagementScope of consolidationTypes of consolidated accounting informationInformation on Consolidated Accounting that is Indispensable for Business Group ManagementConsolidated financial statements by businessPerformance evaluation indexCase Study: Canon Inc.Adoption of the consolidated divisional organizationPerformance determination system for each consolidated operational headquartersConclusionReferences

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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