%0 Journal Article
%J Management Accounting Quarterly
%D 2000
%T Implementing ABM with Hoshin Management
%A Asada,Takayuki
%A Bailes,Jack
%A Suzuki,Kenichi
%K Accounting
%X 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.
%B Management Accounting Quarterly
%P 6-11
%8 2000
%G eng
%N Winter, 2000
%2 a
%4 644466688
%$ 644466688