ABSTRACT

This chapter examines the management challenges in the founding stages of Orion Breweries on the Okinawa islands of Japan and the company’s product development system in recent years. Orion Breweries has faced numerous challenges since its foundation; however, the company has succeeded through its management philosophy and relationship with society. This chapter focuses on the company’s management activities, including budgetary control, to overcome difficulties. It explains the company’s product development system and target cost management activities to respond to market changes.