نویسنده
چکیده
کلیدواژهها
عنوان مقاله [English]
Japan’s technological and economical progress has attracted the attention and admiration of countries all over the world. This article investigates the role that management accounting has had in such 1mntiuns. The most important characteristic of management accounting in Japan is its’ long—term vision that appears in serving strategic goals and supporting sales activities.
The strategic aim of Japanese companies is making better quality, timely delivery, minimum stocks and lower costs. These goals are achieved by training and encouraging all employees, so that through constant innovation and improvement, the betterment of all sections is inevitable.
The costs are derived from market researches and by using feed-forward control mechanisms, the possibility of reaching strategic goals becomes feasible.. External financial reporting (to stock-holders, tax authorities, etc.) in Japanese companies is similar to western ones. The basic difference emphasized, is using financial data inside the organization which reveals a significont point.
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