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

本研究的主要目的有四个：一是从母公司总部的角度揭示日本和美国全球化企业的管理环境和管理控制系统的特点；二是研究企业管理的特点；3)通过统计分析，找出日本商业公司(JUS-C)和美国制造企业在管理会计方面的异同。4)基于我对在美日资企业的商业环境和管理会计的访谈调查，明确了在美日资企业(JUS)的几种理想类型。本研究的发现如下：1)日本公司和美国…公司的特点如下通过研究明确了母公司的海外管理部门(组织)、当地总部、本地化管理职能、月度财务报告制度、国际转移定价、海外业务绩效评估体系、预算控制和融资等两种类型的特点。2)通过将JUS-M划分为研发导向型和制造/销售导向型两类：管理环境和企业管理、成本管理和管理会计实务。同时介绍了JUS-M的总体特征。3)JUS-MS和JUS-CS之间的一些异同表明日本公司是以制造为导向的管理系统和管理会计系统。4)受访的JUS-M分为几种类型，并被描述为一些理想的JUS-C类型。这项研究还在进行中，因此，当完成上述研究后，将发表一篇关于它的文章。较少

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