Describes the introduction of two profit planning and control systems to Kirin in its transition from a production-oriented consumer-oriented strategy. In particular, the use of documents in the Kirin profit centers to improve the efficiency and use of pseudo-profit centers to increase revenues and reduce costs. "Hide
by Robin Cooper Source: Harvard Business School 15 pages. Publication Date: August 29, 1994. Prod. #: 195058-PDF-ENG