A Comparative Research of Management Accounting and Cost Management Issues between American Multinationals and their Japanese Counterparts from the point of adoption and adoption

本研究有四个主要目的。1)首先是揭示日本全球化企业和美国全球化企业的管理环境和管理控制制度的特点（从母公司的角度）。2)其次，通过统计分析，从采用和适应的角度研究在美日系制造企业（jusm）的企业管理、成本管理和管理会计的特点。3)第三是发现日本商业公司（jusc）与美国制造业公司（JUS）在管理和管理会计方面的相似之处和差异。4)第四是根据我对日本在美附属公司（JUS）的商业环境和管理会计的采访调查，总结出日本在美附属公司的几种“理想类型”。研究发现：1)日本企业与美国企业具有以下特点：母公司海外管理部门（组织）、总部所在地、管理职能本地化、月度财务报告制度、国际转移定价、海外经营绩效评价制度、预算控制和融资。2)将jusu - m分为研发型和制造/销售型两类，明确了两类的特点：管理环境与企业管理、成本管理与管理会计实务。同时给出了ju - m的总体特征。3) juss - ms和juss - c之间的一些异同表明，日本企业是以制造为导向的管理制度和管理会计制度。4)访谈的JUSs被分为几种类型，并被划分为一些理想的JUSs类型。该研究仍在进行中，因此当完成上述研究后，将发表一篇关于它的文章。少

There are four main purposes for this research.1) The first is to reveal the features of management environments and management control systems in Japanese globalised companies and their American counterparts ( from the standpoint of their parent headquarters).2) The second is to study the characteristics of business administration, cost management and management accounting in Japanese-affiliated manufacturing companies in the U.S. (JUS-M) from the viewpoints of adoption and adaption by statistical analysis.3) The third is to find similarities and diversities of management and management accounting between Japanese commercial companies (JUS-C ) and their manufacturing counterparts in the U.S.4) The fourth is to crystalise several 'ideal types' of Japanese-affiliated companies in the U.S. (JUS) based on my interview survey of business environments and management accounting for them.Findings in this research are as follows :1) The following features between Japanese companies and America … More n ones have been clarified through the research : Overseas management division (organisation) in their parent companies, local headquarters, localising management functions, monthly financial reporting systems, international transfer pricing, performance evaluation systems in overseas operations, budgetary control and financing.2) The features of both types are clarified in the following aspects by dividing JUS-M into two types, R&D oriented type and manufacuring/sales ones : Management environments and business administration, cost management & management accounting practices. At the same time the total features of JUS-M are presented.3) Some similarities and differences between JUS-Ms and JUS-Cs serve to indicate that Japanese companies are manufacture-oriented management systems and management accounting systems.4) Interviewed JUSs are categorised into several types and they are characterised into some ideal types of JUSs. The research still has been undertaken, therefore when finished the above research, then an article on it is to be published. Less