Management Control Systems for Strategic Changes

This book clarifies the theory and practice of management control for strategy changes through the study of profit organizations, non-profit organizations, manufacturing and service industries. The relationship between strategy and management control is clearly elucidated in the book, which enables readers to understand how to implement management control systems for strategic changes in their organizations. The unique topics covered in this book include the methodology for continuing existing businesses and spreading the risk in the business portfolio, the management control systems for the new platform business models such as IT hardware and SaaS (Software as a Service) needed for business structure transformation, as well as management controls that are functioning in various industries and organizations.Contents: Management Controls for Business Changes:Risk Spreading between the Diversified Subscription Businesses and the Existing Business: Focusing on the Case of Apple (Yasuhiro Monden)Management Control Concepts to Foster Organizational Ambidexterity (Katsuhiro Ito)Segment Performance Evaluation and Asset Recycling: Case Study of a Japanese Trading Company (Makoto Tomo)Financial Information Analysis for Business Portfolio Strategy: With Reference to Segment Reporting by Mitsubishi Electric Group (Shufuku Hiraoka)Management Controls for Various Industries and Organizations:Management Control in Private Finance Initiative (PFI)/Public–Private Partnership (PPP) (Naoya Yamaguchi)Impact of Co-Developing Performance Measures with Employees on Organization Performance: A Survey of Local Governments in Japan (Takehiro Metoki)The Impact and Effect of Management Control Systems on the Productivity of the Lodging Industry in Japan (Tsutomu Yoshioka)Management Control System in Value Co-Creation Processes (Akimichi Aoki)Other Topics:Excessive Quality in the Japanese Laundry Industry (Zhi Wang)Evaluation Method of Return on Equity (Tohru Furuyama)Strategic Investment Decision Processes in Semiconductor Production Equipment Companies (Soichiro Higashi)
Readership: Researchers and the general public who are keen to understand the management control systems and strategies for achieving organizational growth.Business Portfolio Strategic;Risk Spreading;Subscription Business;Dematurity Strategy;Business Structure Transformation;Asset Recycling;Service Industries;Non-Profit Organizations00