Publications
Publications
- October 1994
- HBS Case Collection
Yokohama Corporation, Ltd. (B): Cost Management System
Abstract
Illustrates the budget planning process at a Japanese firm. Also describes a highly traditional cost accounting system, and shows how variances are used for performance measurement.
Keywords
Citation
Cooper, Robin, and Takeo Yoshikawa. "Yokohama Corporation, Ltd. (B): Cost Management System." Harvard Business School Case 195-108, October 1994.