Management And Accounting Web

Takeuchi, H. 1981. Productivity: Learning from the Japanese. California Management Review (Summer): 5-18.

Outline by Brenda Okulski
Master of Accountancy Program
University of South Florida, Fall 2000

Japanese Management Main Page | JIT Main Page

Lagging U.S. Production is a Serious Problem

Whose fault is it?

* Government.
* Unions.
* Environmentalists.
* OPEC.
* Corporate Managers.
* Workers.

Response of Corporate Managers

Someone else’s problem.

* Beyond their control.
* U.S. still most productive nation.

Seeing it as their problem.

* Loss of market share.
* Decrease profits.
* Increase inflation.

Concerns put into action.

* Productivity improvement programs.
* Japanese Productivity System.

Japanese Productivity System

#1 Product Quality Control.

* Productivity improvement by-product of QC.
* "Religious" dedication to quality.
* Positive input & output effects.

#2 Grassroots Involvement.

* Worker suggestion system
* "Bottom up" approach

#3 Quality Control Circles.

* Address more complex problems.
* Consist of non-QC workers & foremen.
* Solve product QC and other problems.
* Active company support.
* Significant monetary benefits (savings).
* Many intangible benefits: morale, safety, teamwork, quality, communication.

#4 Non-Financial Rewards

* Positive reinforcement tools: praise & recognition.
* Minimal monetary incentive.

#5 Materialistic Management

* Close, nurturing relationships motivate & develop workers.
* Constant flow of information.

Uniqueness is in how the key factors fit together.

* No major differences in resources.
* Most programs developed by U.S.

Japanese system Transferable to USA?

Some say "no". The Japanese have

* Cozy government relationships.
* Company-based unions.
* Lifetime employment.
* Innate group orientation.

Some say "yes".

* Japanese companies with US subsidiaries.
* US companies with QC circles.

Conclusion

Fate of Productivity Improvement Rests with Managers.

* Top management must support it.
* Assistance from a variety of departments is needed.
* Challenge workers to solve problems.
* Utilize product QC as catalyst to improve productivity.

__________________________________________

Related summaries:

Chow, C. W., Y. Kato and K. A. Merchant. 1996. The use of organizational controls and their effects on data manipulation and management myopia: A Japan vs. U.S. comparison. Accounting, Organizations and Society 21(2-3): 175-192. (Summary).

Clinton, B. D. and S. C. Del Vecchio. 2002. Cosourcing in manufacturing. Journal of Cost Management (September/October): 5-12. (Summary). (This paper includes a discussion of Japanese keiretsu networks and compares them to other supplier arrangements).

Cooke, T. E. 1993. The impact of accounting principles on profits: The US versus Japan. Accounting and Business Research (Autumn): 460-476. (Summary

Cooper, R. and C. A. Raiborn. 1995. Finding the missing pieces in Japanese cost management systems. Advances in Management Accounting (4): 87-102. (Summary).

Crawford, R. J. 1998. Reinterpreting the Japanese economic miracle. Harvard Business Review (January-February): 179-184. (Summary).

Dillon, L. 1990. Can Japanese methods be applied in the western workplace? Quality Progress (October): 27-30. (Summary).

Hayes, R. H. 1981. Why Japanese Factories Work, Harvard Business Review (July-August): 57- 66. (Summary).

Hiromoto, T. 1988. Another hidden edge: Japanese management accounting. Harvard Business Review (July-August): 22-25. (Summary).

Howell, R. and M. Sakurai. 1992. Management Accounting (and other) Lessons from the Japanese. Management Accounting (December): 28-34. (Summary).

Imai, M. 1986. Kaizen: The Key To Japan's Competitive Success. New York: McGraw-Hill Publishing Company. (Summary).

Johnson, H. T. and A. Broms. 2000. Profit Beyond Measure: Extraordinary Results through Attention to Work and People. New York: The Free Press. (Summary).

Martin, J. R. Not dated. Lean concepts and terms. Management And Accounting Web. https://maaw.info/LeanConceptsandTermsSummary.htm

Martin, J. R. Not dated. Profit Beyond Measure graphics and notes. Management And Accounting Web. https://maaw.info/ArticleSummaries/ArtSumJohnsonBromsGraphicsNotes.htm

Martin, J. R. Not dated. What is lean accounting? Management And Accounting Web. https://maaw.info/LeanAccounting.htm

Martin, J. R., W. K. Schelb, R. C. Snyder, and J. C. Sparling. 1992. Comparing the practices of U.S. and Japanese companies: The implications for management accounting. Journal of Cost Management (Spring): 6-14. (Summary).

Monden, Y. and J. Y. Lee. 1993. How a Japanese auto maker reduces costs. Management Accounting (August): 22-26. (Summary).

Porter, M. E., M. Sakakibara and H. Takeuchi. 2000. Can Japan Compete? (Perseus). (Summary).

Ranney, G. B. 2009. Remembering NUMMI. In2: In Thinking Network Insights. (Article link) and (Site link).

Sakurai, M. 1995. Past and future of Japanese management accounting. Journal of Cost Management (Fall): 21-30. (Summary).

Sobek, D. K. II, J. K. Liker and A. C. Ward. 1998. Another look at how Toyota integrates product development. Harvard Business Review (July-August): 36-49. (Summary).

Spear, S. and H. K. Bowen. 1999. Decoding the DNA of the Toyota production system. Harvard Business Review (September-October): 97-106. (Summary).

Spear, S. J. 2004. Learning to lead at Toyota. Harvard Business Review (May): 78-86. (Summary).

Tanaka, T. 1993. Target costing at Toyota. Journal of Cost Management (Spring): 4-11. (Summary).

Tanaka, T. 1994. Kaizen budgeting: Toyota's cost-control system under TQC. Journal of Cost Management (Fall): 56-62. (Summary).

Yoshida, K. 1989. Deming management philosophy: Does it work in the US as well as in Japan? Columbia Journal of World Business (Fall): 10-17. (Summary).