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商品編號： 9-195-058 出版日期： 1994/08/29 作者姓名： Cooper, Robin 商品類別： Other 商品規格： 15p 再版日期： 地域： Japan 產業： Beverages;Manufacturing;Food;Food services 個案年度： 1990 - 1993
商品敘述：
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.
涵蓋領域：
Cost systems;Cost control;Profit planning;Profit centers;Organizational structure
相關資料：
Case Teaching Note, (5-195-059), 9p, by Robin Cooper, Robin Cooper
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