研究者情報 | 神奈川大学

イシイ　ノブアキ Ishii Nobuaki 石井　信明所属神奈川大学工学部経営工学科神奈川大学大学院工学研究科工学専攻（経営工学領域）職種教授
言語種別	英語
発行・発表の年月	2010/12
形態種別	その他論文
査読	査読あり
標題	Introductory traffic accounting practice for advanced management and a case study
執筆形態	共著
掲載誌名	Proceedings of 11th Asia Pacific Industrial Engineering & Management Systems Conference
掲載区分	国外
著者・共著者	Marukuni, S, Matsui, M., and Ishii, N.
概要	This paper presents practical evolution of accounting information system, called the traffic accounting, which considers the real-time utilization of the system, such as manufacturing management systems, etc. First, the concept and methodology of the traffic accounting are explained, and the break-even range analysis is proposed. Next, the make-or-buy analysis based on the traffic accounting shows the effectiveness of the traffic accounting thorough a case study. Finally, the possibility of the integrated planning system including the material flow cost accounting is discussed for the advanced management system.