Time-Based Accounting: Productivity & Management Perspective eBook

Japanese manufacturing companies were at their most productive until the year 2000. Many companies have continued to use prototypes and successor models in the management of their companies. To date, Japanese have experienced many adversities in management which are specific to Japan. The Japanese have proved their patience, good teamwork, originality and ingenuity each time. In this book, the authors present time-based measures of technology management methods to improve productivity in Japanese companies. The authors are eminent scholars and directors who have managed businesses for a long time.

Contents:

• Constructing the Theoretical Framework of Multidimensional Measures for Time-Based Management Accounting (Masanobu Kosuga)
• Importance of Financial Supply Chain Management: Management Considering Cash Conversion Cycle (Kazuki Hamada)
• The Significance of Time in Throughput Accounting, Amoeba Management, and MQ Accounting (Tamiya Mizushima)
• Solution Sales Activities from Time-Based Accounting in Japan (Mitsuru Kitagawa)
• Study on the Monetary Valuation of Unpaid Work in Japan — Impact Evaluation Methods for Unpaid Work (Soichiro Higashi & Seiko Taki)
• The Relationship between an Hourly Salary Equivalent Amount and Working Hours in Japan (Shufuku Hiraoka)
• The Transformation of Cost Accounting in Japanese Banks: Moving from Volume-Driven to Time-Driven Models (Masayuki Tanimori)
• Application of AI Technology to Improve Time Productivity: A Case Study of a Hotel Specializing in Lodging (Tsutomu Yoshioka)
• Integrating Medium- to Long-term Schemas and Short-term Schemas: A Study of the Toyota Production System and its Impact on the Capital Market (Noriyuki Imai)
• Design and Use of Profitability Per Hour in Organizations Utilizing Amoeba Management: A Case Study of Company X in the Food Service Industry (Haruo Otani)
• Customer Accounting Adoption and Management Accounting Change in Japanese Financial Firms (Yoshitaka Myochin)
• ESG Accounting in Japan: Schmalenbach's Theory of Cost Accounting Cartels (Yumiko Tsukuba)

Readership: For researchers and academics in Business Administration, Management Accounting and Finance; Students in MBA and Business Administration courses as well as Managers and Accountants.