A Positive Research on Management Environment and Transferring Management Accounting and Cost Management Practices of Japanese. Multinationals into Foreign-affiliates in Asia based on Interview Survey

本项目的主要目的是揭示在亚洲：中国、台湾、韩国、新加坡、马来西亚、越南和印度尼西亚的日本关联公司的管理会计和成本管理实践的特点。主要重点是对这些公司的董事和管理人员进行访谈调查，涉及以下主题：管理做法、成本管理做法、转让定价、业绩评价和预算编制。同时，还调查了区域总部的主要职能。研究结果如下。1)通过研究，明确了日本企业在亚洲的以下特点：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。与北美和欧洲相比，更多的亚洲地区总部的定位没有那么本地化。不仅文化差异，而且与日本的地域距离也对地区总部的作用产生了很大影响。亚洲地区总部与日本母公司的关系比其他两个地区更为密切。3)与生产（管理）制度和管理风格相关的日本管理会计在亚洲国家得到了高度的引进。4)从访谈调查来看，亚洲国家的文化差异（语言、宗教、种族等）比预期的要大得多，欢迎日本在亚洲的关联公司去适应这些文化差异。5)对于在亚洲的日本公司来说，国际转移定价的问题并不像美国和欧洲公司那样尖锐和关键。6)日本在亚洲的关联公司绩效评价与美国和欧洲相似。对于日本的高层管理人员，他们由日本母公司的老板进行评估，而当地的高层管理人员和下级管理人员则由当地的高层管理人员进行评估，例如董事总经理，总裁或他们的高级经理。7)与美国或欧盟的跨国公司相比，日本跨国公司和海外业务之间预算控制的权力平衡较少委托给当地子公司。少

The main purpose of this project is to reveal characteristic features of management accounting and cost management practices in Japanese affiliated companies in Asia : China, Taiwan, South Korea, Singapore, Malaysia, Vietnam and Indonesia. Main emphasis was put on interview surveys to the directors and managements of those companies to the following topics: management practices, cost management practices, transfer pricing, performance evaluation and budgeting. At the same time major functions of the regional headquarters were also surveyed.The findings are as follows.1)The following features of Japanese companies in Asia have been clarified through the research : Overseas management divisions (organizations) in their parent companies, local headquarters, localizing management functions, monthly financial reporting systems, international transfer pricing, performance evaluation systems in overseas operations, budgetary control and financing.2)The positioning of regional headquarters in … More Asia are not so much localized compared with those of North America and Europe. Not only cultural differences but also regional distances from Japan have much influenced on the role of the regional headquarters. Asian regional headquarters are closer relationship with Japanese parent companies than other two areas.3)Japanese management accounting related with production (management) systems and Japanese management styles have been highly introduced in Asian countries.4)Judging from interview surveys, cultural differences (languages, religions, races and so oil) in Asian countries are much wider than other two regions than expected and Japanese affiliated companies in Asia are welcomed to adapt to those cultural differences.5)The problems of international transfer pricing are not so acute and critical for Japanese companies in Asia as to those of American and European counterparts.6)Performance evaluation of Japanese affiliated companies in Asia are similar to that of America and Europe. In case of Japanese top-managements they are evaluated by the bosses of Japanese parent companies in Japan and local top management and lower managements have been evaluated by the local top-managements, for examples, managing directors, presidents or their senior mangers.7)The power balance of budgetary control between Japanese multinationals and overseas operations, is less deligated to local affiliates than the American or EU counterparts. Less