Management Accounting

Summary

This book was described how to implement Strategy Maps and Balanced Scorecard to Japanese organizations. The reader can find out lots of cases in this book. There are strategy maps and BSC for corporate strategy, business strategy, and functional strategy. The author in this book described on the differences between ocean strategy and blue ocean strategy, on the relationship among mission, vision, and strategy. Next, the author discussed on the corporate strategy using Analog Devices Inc., DuPont Engineer Polymer, Verizon, Bank of Tokyo-Mitsubishi' cases. The performance evaluation for business strategy that was described in this book was Ricoh, Sharp, Mobil's cases. The one of keys for BSC is the cascading. The author discussed on cascading of Saiseikai-Kumamoto Hospital, Nova Scotia Power, Inc., and Mobil. The functional strategy for shared service center was discussed with NTT Business Associe's case. Last chapter of this book was coped with the action research at Sagamihara Kyodo Hospital.