2. Management System Analysis
3. Evaluation
4. Recommendation
Headquarters: Osaka, Japan
Key people: Machida Katsuhiko (Chairman)
Katayama Mikio (President)
Number of employees: 54,700 (Consolidated)
Total Assets (2009): 2,836,255 million JPY
Net annual sales (2009): 2,847,227 million JPY
Net annual income (2009): -125,825 million JPY
SHARP’s accounting system is known as most sound in Japan business world. They also implemented the lifetime employment system while relocating personnel setup flexibly following the environmental change at the same time.
Lifetime Employment
Employees of Sharp are trained to be generalists and this leads to more flexibility. This is typical Japanese style.
Accounting System of Sharp is one of the soundest in the Japan. Offers more reliability to shareholders.

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