Introduction: what are management control systems in Japanese companies? -- Management control systems: definitions and development -- Cost allocation system: ABC versus Japanese cost accounting innovation -- A challenge to better budgeting in Japanese companies -- Management in decentralized...

Preface -- Acknowledgements -- The control function of management -- Management and control -- Management control alternatives and their effects -- Results controls -- Action, personnel, and cultural controls -- Control system tightness -- Control system costs -- Designing and evaluating...

Cover -- Title -- Copyright -- Contents -- List of figures -- List of tables -- Acknowledgments -- 1 Introduction: what are management control systems in Japanese companies? -- 2 Management control systems: definitions and development -- 3 Cost allocation systems: ABC versus Japanese cost...