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Revenue Management Theory And Practice: Theoretical And Empirical Research
This book provides a broad overview of revenue management and examines this topic from different perspectives. It is divided into three major parts. The first part deals with issues related to business model changes; the second part deals with customer, market and marketing issues and the third part examines revenue management and related issues from various other perspectives.The book is dedicated to the theory and practice of revenue management. Although cost management tends to focus on expenditure, it is important to pay attention to revenue as well. If a company is unable to generate sufficient revenues, it will not be able to generate a profit no matter how hard it tries to reduce the costs, thereby threatening its long-term existence. For this reason, revenue management, along with cost management, is essential. In addition to costs, research on cost drivers has made progress in recent years. However, systematic research on revenue is still incomplete. There is thus a need for theoretical and empirical research on various issues related to revenue management and to systematize them.
Fixed Revenue Accounting: A New Management Accounting Framework
This book is the first in the management accounting framework literature to provide readers with insights on how to manage revenue and profit models by developing relationships with customers. The Principal Editor, Professor Kenichi Suzuki, is the founding father of Fixed Revenue Accounting (FRA) and his inputs offer invaluable insights on how businesses can increase revenue and adopt preventative measures to deal with the fluctuations in the economy.FRA is a new management accounting tool that evaluates and manages the impacts of fixed customers on a company's financial health. 'Fixed customers' refer to frequent or regular customers who are expected to repeat their purchases. Their repeate...
Integrated Power Of Management Control Systems In Japan
The management control framework that originated in large-scale manufacturing-oriented industries has now expanded its scope in a variety of ways. It has expanded from a focus on manufacturing companies to service companies, non-profit companies and so on. The target group for applying the framework has also broadened from managers to employees. The framework is also examined in terms of how it should be applied to promote sustainability in companies.In this book, Japanese researchers discuss the situations in which management control, a tool born in Europe and the US, is utilized in Japan. Specifically, the book focuses on various types of management control systems, from manufacturing companies, innovation companies, service companies to non-profit companies, and explains the characteristics of these systems-based Japanese organizations.Readers of this book will understand how Japanese researchers are using the management control framework in the context of diversification and, from there, the application of the framework in Japanese organizations.
M & A for Value Creation in Japan
1. Accounting problems encountered in M&As / Yasuyoshi Kurokawa -- 2. A study of goodwill and intangible fixed asset on business combination : pharmaceutical companies in Japan / Yujiro Okura -- 3. The method of payment in takeovers and earnings management / Kunimaru Takahashi -- 4. Income smoothing and the just-in-time system in the Japanese automobile industry / Michio Kunimura -- 5. M&A and its incentive system for the inter-firm organization / Yasuhiro Monden -- 6. The impact of market inefficiency on TOB in Japan / Tatsushi Yamamoto -- 7. A survey of public-to-private buy-out transactions in Japan / Keiichi Sugiura -- 8. Do M&As in Japan increase shareholder value? / Kotaro Inoue.
Entrepreneurship In Asia: Social Enterprise, Network And Grassroots Case Studies
This book focuses on the importance of entrepreneurship in sustaining the prosperity of society and uses the case studies from Taiwan, Japan as well as China, to provide an insight into Societal Entrepreneuring in Asia, and the construction of an entrepreneurial society. In order to provide a comprehensive and complete picture on entrepreneurship, the authors have also included both case studies of commercial endeavors as well as non-profit making business endeavours. These collective experiences would be invaluable to readers who are seeking to understand the role of entrepreneurship in Asian society.
Management of Enterprise Crises in Japan
This book focuses on various business practices to manage ailing companies during economic depression or in the aftermath of man-made and natural disasters. The methods implemented by various Japanese enterprises, such as Japan Air Line, Tokyo Electricity Company, Nissan and Toyota, to overcome their challenges are elaborated in this book. The scope of the book covers: restructuring under government financial support; private turnaround management of huge conglomerates; reorganization of business domains; accounting for risk management, and robust supply chain management in the aftermath of disasters.
Management Of An Inter-firm Network
This book focuses especially on financial and/or managerial accounting aspects of inter-firm network in three phases: (1) strategy for forming the inter-firm network; (2) management control of inter-firm network; and (3) task control of production, sales and logistics of inter-firm network.
Management Accounting For Healthcare
Japan has achieved the world's highest life-expectancy under a universal health coverage system. The purpose of this book is to discuss effective management accounting methods for solving various issues now faced by the healthcare system in Japan (low birth-rate and aging society, issues in medical public finance, issues attendant to advancements of healthcare services, etc.). This book is written by Japanese researchers who are active and at the forefront of management accounting research for healthcare, such as Takami Matsuo, Kazunori Ito, Yutaka Kato, and so on. This book shows the actual use of cost information, cost-management, and management-control methods for healthcare organizations in Japan, and examines how to adopt management accounting methods used by companies in healthcare management, which would be a useful reference for future healthcare management in countries that might face similar issues as Japan in the future.
Value-based Management of the Rising Sun
"Question asking is an imperative part of the learning process. We don t just answer questions but need to devise questions to ask that are relevant and meaningful to the discussion and the course as a whole. Moreover, the way you ask, listen to and respond to student questions provides a model, in turn, for students to emulate. Students need to learn how to ask questions to learn how to learn, to learn how to be critical and engage analytically with the material they are studying. Good modeling results not only in better class discussion, but also in better learners". THIS EFFORT SHOWS THE WAYS IN WHICH TEACHERS ASK QUESTIONS. TYPES OF QUESTIONS, TECHNIQUES AND STRATEGIES, PURPOSES OF QUESTIONS, LEVEL OF QUESTIONS, ALSO REFLECTS THE SOCRATIC-QUETIONING STRATEGIES, SUGGEST AND GUIDE FOR BAD AND GOOD QUESTIONS, IT S CLEARLY SUMMARIZE THE OBSERVATION THAT FOUND DURING MY EXPERIENCE, AND SHOWS THE WAYS THAT TEACHER IMPROVE THEIR TAECHING AND HOW TO QUESTION AND FARULATE THEIR QUESTIONS IN ORDER TO BE ACCEPTEDABLE FOR THEIR STUDENTS.
Japanese Management Accounting
Some of Japan's foremost management accounting researchers describe the strategic and practical approaches the Japanese take toward management and manufacturing, providing a cross-section of management accounting practices developed by Japanese companies, large and small. Case studies and illustrations provide for comparison to US practices. Annotation copyrighted by Book News, Inc., Portland, OR
