OSAKA UNIVERSITY SHORT-TERM STUDENT EXCHANGE PROGRAM _

03s-06
THE SIMILARITIES AND DIFFERENCES OF JAPAN AND USA MANAGEMENT

Takayuki ASADA (Graduate School of Economics)

Objective
Understanding Japanese Management by means of comparative study.

Textbook
None.

References
Nathan John, SONY, Houghton Miffrin CO., NY.,1999.
Monden, Yasuhiro, Toyota Production System: An Integrated Approach to Just-In-Time, Engineering and Management Press, 1998.
Monden, Yasuhiro, Cost Reduction Systems, Productivity Press, 1995.
McCraw, Thomas K., ed., America versus Japan, Harvard Business School Press, 1986.
Sakurai, Michiharu, Integrated Cost Management, Productivity Press, 1986.
Monden and Sakurai edts., Japanese Management Accounting, Productivity Press.
Atkinson, Banker, Kaplan and Young, Management Accounting, Third Edition, Prentice-Hall, 2000.

Lecture Outline
1. The rise and falls of Japanese and American management
2. ROS and ROI of business goals in Japan and USA
3. Some differences of thought about deciding the amount of inventory assets between Japan and USA
4. Japanese business decentralization and management
5. Japanese budgetary control systems
6. Some evidences about performance evaluation and Management controls in Japan, Korea and USA companies
7. Some differences of Investment Management between Japan and USA
8. Globalization of Japanese companies and their management control systems
9. Some differences of ABC and ABM application into business practices between Japan and USA
10. The future of Japanese Management

Grading
Participation in class 50%
Examination 50%