TitleImplementing ABM with Hoshin Management
Publication TypeJournal Articles
Year of Publication2000
AuthorsAsada, T, Bailes, J, Suzuki, K
JournalManagement Accounting Quarterly
IssueWinter, 2000
Pagination6-11
Date Published2000
KeywordsAccounting
Abstract

Illustrating the value of cross-cultural fertilization, a Japanese company applied the American top-down approach of ABM and integrated this system with Hoshin management, a bottom-up gradual process improvement approach.

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