1. Profit sharing that motivates inter-firm cooperation within a convenience store chain / Yasuhiro Monden and Noriko Hoshi -- 2. Profit management in the hotel industry / Akimichi Aoki -- 3. Kaizen activities and performance management in the sales finance business / Noriyuki Imai -- 4. Performance management in the auto sales business / Noriyuki Imai -- 5. Productivity improvement of service business based on the human resource development: application of Toyota production system to the insurance firm / Shino Hiiragi -- 6. Enacting entrepreneurial process on family business -- case of health care business / Dun-Hou Tsai, Anders W Johansson and Shang-Jen Li -- 7. Performance management systems of Japanese local governments / Takami Matsuo -- 8. Implementation of the balanced scorecard in the Japanese prefectural hospitals / Naoya Yamaguchi -- 9. Pricing policy and potential Cost reduction in telecommunications / Manabu Takano -- 10. Omotenashi: Japanese hospitality as the global standard / Nobuhiro Ikeda -- 11. The service level agreements at Japanese companies and its expansion / Tomoaki Sonoda -- 12. Application of information and communication technology to the service industry -- focus on business process network / Yoshiyuki Nagasaka and Gunyung Lee.