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Supplement
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Reference no. 9-195-108
Subject category: Finance, Accounting and Control
Authors: Rowena Cooper (QAS); T Yoshikawa (Harvard Business School)
Published by: Harvard Business Publishing
Originally published in: 1994
Version: 14 October 1994
Length: 7 pages
Data source: Field research
Topics: Cost accounting; Cost systems; Budgeting; Improving performance; Budgets
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Abstract

Illustrates the budget planning process at a Japanese firm. Also describes a highly traditional cost accounting system, and shows how variances are used for performance measurement.
Location:
Japan
Industry:
Automotive
Other setting(s):
1990-1993
Teaching note
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Reference no. 5-195-109
Subject category: Finance, Accounting and Control
Authors: Robin Cooper (Harvard Business School); Peter F Drucker (Harvard Business School)
Published by: Harvard Business Publishing
Published in: 1995
Length: 6 pages
View full details

About

Abstract

Illustrates the budget planning process at a Japanese firm. Also describes a highly traditional cost accounting system, and shows how variances are used for performance measurement.

Settings

Location:
Japan
Industry:
Automotive
Other setting(s):
1990-1993

Related

Teaching note
-
Reference no. 5-195-109
Subject category: Finance, Accounting and Control
Authors: Robin Cooper (Harvard Business School); Peter F Drucker (Harvard Business School)
Published by: Harvard Business Publishing
Published in: 1995
Length: 6 pages
View full details