In the interests of globalization, many companies today are establishing theories and practices for international management accounting. This book discusses the current status of international management accounting in Japan through interviews with three major electronics companies. By tracing the history of the business expansion of the three companies, as well as their transition of strategies and accompanying organizational structure, key features and details of international management accounting are faithfully described. The book is divided into two parts. Part I describes general concepts.

"This book will focus on the fundamental steps of business planning within a managerial accounting framework, those being: (a) the business model, (b) volume and process flow, (c) product and service costing, (d) revenue and pricing, and (e) investment value. It will also use the core principles of risk management to address challenges that inevitably arise whenever situations fail to unfold according to plan."--Resource description page.

Revenue management is concerned with maximizing revenue flows while controlling costs. This is a new management framework combining conventional management accounting concepts and methods with notions of yield management, pricing, and process management. The revenue objective provides a unifying goal for the aforementioned concepts and methods that are especially suitable for service organizations, where revenue considerations are inextricably linked to the activities performed. While our focus is on service organizations, any organization will find something of value in this book.

Accounting, business and economics, reporting, decision makingTOC:PrefaceAbout the authorsHow to use this textChapter 1. Introduction to accounting and business decision makingChapter 2. Accounting in societyChapter 3. Business structuresChapter 4. Business transactionsChapter 5. Statement of financial positionChapter 6. Statement of profit or loss and statement of changes in equityChapter 7. Statement of cash flows Chapter 8. Analysis and interpretation of financial statementsChapter 9. BudgetingChapter 10. Cost-volume-profit analysisChapter 11. Costing and pricing in an entityChapter 12. Capital investmentChapter 13. Financing the businessChapter 14. Performance measurementAppendix IAppendix II.

This book is about drivers of successful controllership. Successful controllership services provide an imperatively required support to managers, especially in times of change. But what makes controllership services successful? Our book provides the first comprehensive set of answers to this question. We argue it is not the selection of latest tools and techniques but carefully customized services, motivated and skillful employees, and intensive mutual exchanges with managers and open cooperation with other internal service providers. Our book thus addresses managers who want to learn how they best profit from a close collaboration with controllers, and controllers who strive to improve the quality of "their" services to deliver superior performance.