IDEAS home Printed from https://ideas.repec.org/h/wsi/wschap/9789812779731_0014.html
   My bibliography  Save this book chapter

Characteristics of Japanese Shared Service Centers

In: Japanese Management Accounting Today

Author

Listed:
  • Tomoaki Sonoda

    (Faculty of Business and Commerce, Keio University, Japan)

Abstract

The following sections are included:Shared Services of Japanese CompaniesDefinition and Objectives of Shared ServicesDefinition of shared servicesObjectives of shared servicesGeneral effectiveness of shared servicesOrganization of Shared ServicesThree basic types of shared service centersSeven types of shared service centers from the viewpoint of responsibility accountingProblems with Type A SSCPricing policies of Type A-1Combination of the cost center and the profit centerProblems with Shared Service SubsidiariesShared service subsidiaries as administrative function companiesDiscrepancy between independent and consolidated responsibility centers of the shared service subsidiaryThree solutions to the discrepancy regarding responsibility centersSolution 1Solution 2Solution 3Management Accounting Tools Used in SSCEffective management of shared service subsidiariesActivity based management and improvement in activitiesBalanced scorecardConclusionReferences

Suggested Citation

  • Tomoaki Sonoda, 2007. "Characteristics of Japanese Shared Service Centers," World Scientific Book Chapters, in: Yasuhiro Monden & Masanobu Kosuga & Yoshiyuki Nagasaka & Shufuku Hiraoka & Noriko Hoshi (ed.), Japanese Management Accounting Today, chapter 14, pages 193-201, World Scientific Publishing Co. Pte. Ltd..
    • Handle: RePEc:wsi:wschap:9789812779731_0014
    as

    Download full text from publisher

    File URL: https://www.worldscientific.com/doi/pdf/10.1142/9789812779731_0014
    Download Restriction: Ebook Access is available upon purchase.
    File URL: https://www.worldscientific.com/doi/abs/10.1142/9789812779731_0014
    Download Restriction: Ebook Access is available upon purchase.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:wsi:wschap:9789812779731_0014. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Tai Tone Lim (email available below). General contact details of provider: http://www.worldscientific.com/page/worldscibooks .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.