Publications
Publications
- August 1994
- HBS Case Collection
Kirin Brewery Company, Ltd.
Abstract
Describes the introduction of two profit planning and control systems at Kirin as part of its shift from a production-oriented to a consumer-oriented strategy. Specifically, documents Kirin's use of profit centers to increase efficiency and its use of pseudo profit centers to increase revenues and decrease costs.
Keywords
Cost Management; Organizational Structure; Management Systems; Manufacturing Industry; Food and Beverage Industry; Japan
Citation
Cooper, Robin. "Kirin Brewery Company, Ltd." Harvard Business School Case 195-058, August 1994.