Cost accounting in small and medium sized Japanese companies

What is it about?

The exploratory study of cost accounting in small and medium sized Japanese countries reveals that their approach is linked to and resembles that of larger Japanese companies, e.g. with respect to quality, cost reduction and JIT. However, it notes the considerable pressure exerted by the large firms within keiretsu upon small firms.

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Why is it important?

Much management research concentrates on large successful manufacturing firms in Japan and their employment of TQM, JIT and target costing but research on small Japanese companies and other sectors is slight.