The purpose of this research is to investigate literature survey and on-site survey to enterprises in Malaysia, (1) context of localization, (2) management of cost table, (3) information capital, and a hypothetical model on localization of target costing activities It is to clarify. In this paper, we report on the findings obtained from surveys on the localization of target costing at Japanese manufacturers that advanced to Malaysia and clarified the outcome analyzed by industry type for the context of the localization of target costing by Japanese manufacturers who advanced to Malaysia did. To clarify the differences between assembler and supplier in localization of target costing by Japanese manufacturers, to clarify the context of localization of target costing, to consider the information management of the cost table on the site, and to consider the construction of information capital Study was carried out. As a first conclusion, the local subsidiary in Malaysia also had a high degree of discretion in information systems, and we were able to confirm that material processing suppliers have transferred their own target costing. As a second conclusion, overall, we could confirm that the construction of information capital has been delayed even if localizing target costing.

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The aim of this paper is to analyze the effectiveness of turnaround strategy in reinvigorating small regional businesses. Much of the previous research concerning this topic has been published in Europe and America, but Japanese research on this topic is still lacking. Presently, the regional small business is a very important component in regional stimulation due to the various techniques and skills these businesses possess. This paper studies the example of the Inoue Buddhist Altar Shop in Hikone City, a city renowned for its Buddhist altar industry. This particular shop’s major projects are the “chanto” project and the “Nana plus” project. The former is a product series offering café products applied with the shop’s traditional Buddhist altar lacquering. The latter presents a new style of Buddhist altar, the result of the collaboration of Hikone City’s Buddhist altar designers. As a result of these efforts, the Inoue Buddhist Altar Shop was well-publicized in the media, and the shop’s turnaround strategy became a success.

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In this paper, we examine the role of using strategic performance measurement system in revising strategies. In revising strategies by using strategic performance measurement system, there are two methods of DCS (Diagnostic Control System) and ICS (Interactive Control System) proposed by Simons (1995). We set survey items related to above two systems, effects and outcome of revising strategies. Based on the answer results from 420 respondents, exploratory factor analysis and path analysis were conducted. As the results of the path analysis, it was found that relatively strong effects are DCS on ICS, ICS on “indirect effects of revising strategies”, “direct effects of revising strategies” on “outcome of revising strategies”. On the other hand, it was found that DSC, which is supposed to support revising strategies, does not have significant direct impact on “effect of revising strategies”.

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As one of the efforts for local governments to survive independently, new products developments by utilizing local resources are being carried out in various cities by the collaboration between regional companies and local governments. In Oita city, collaborating with regional companies of Oita city and Oita University, Oita city conducted “the project of reproducing Nanbangashi (cakes from European countries) in the Otomo Sorin period” in fiscal year 2014, and has reproduced 4 Nanbangashi. In this paper, analyzing the process of reproducing Nanbangashi, we examined what kind of strategic factors are necessary in order for local governments to develop new products successfully through collaboration with regional companies.

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In Japan, the relationship between people and the horse largely differs in regions. The horse has the potential to play an important role in various areas in the local society such as social welfare, industry, and tourism, in addition to enabling people’s richness in mind. This research note reveals the research process of the author in relation to the importance of management in city development in which the horse has been the theme. It identifies the motivation for various activities of local people and researchers. It aims to contribute to develop the horse culture and inherit its history.

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