Management of Overseas Affiliated Companies and Management Accounting: From Practical Viewpoint

Abstract

1. The themes of management accounting in the management of overseas affiliated companies are as follows;

① Idea for organizing of the Companies with the organization chart of headquarters (HQ).

② Performance measurement and evaluation of the Companies.

③ Report from the Companies to HQ.

④ Risk management (ie., exchange rate, tax system).

2. The keypoints:

① Top management should appoint a VP in HQ responsible for the management of each Company.

(2) The reasonable performance evaluation of the Companies is most important.