@article {1968546,
	title = {Implementing ABM with Hoshin Management},
	journal = {Management Accounting Quarterly},
	year = {2000},
	month = {2000},
	pages = {6-11},
	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.},
	keywords = {Accounting},
	author = {Asada,Takayuki and Bailes,Jack and Suzuki,Kenichi}
}