公認会計士 依田康志事務所

As discussed previously, most of domestic Japanese companies require more than two weeks to close monthly report due to the attention on accuracy rather than timeliness. The business insight is also merely discussed but just analysis of the actual figures is discussed.
These circumstances are generated from tax accounting requirement. Most of Japanese companies are very conscious about the tax requirement and the accounting books are mostly based on tax accounting policy.
Of course management reports with business insights are prepared, but by various operating divisions and not organized or integrated.
Finance dept. is expected to organize them but sometimes there are some discrepancies between the finance and other operating divisions.
Therefore an integration of management reporting is required under one-voice controlship.

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