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.