Abstract
Accounting information per unit time is critical for today’s corporate management because it is useful information to keep track of the actual situation of a business and to take corrective actions on a timely basis. Advanced accounting information is also necessary to analyze business performance and take timely strategic business actions. However, an ordinary accounting information system analyzes business information without considering the variable utilization rate of corporate facilities.
A higher utilization rate results in a longer lead-time and therefore higher inventory costs, whereas lower utilization results in higher idle costs. In other words, an optimal utilization rate exists in all systems, and thus, an advanced management approach that considers this rate is necessary to maintain and improve profit. This chapter presents the practical evolution of an accounting information system called traffic accounting , which considers the real-time utilization of systems, such as manufacturing management systems with/without loss.
This is a preview of subscription content, log in via an institution.
Buying options
Tax calculation will be finalised at checkout
Purchases are for personal use only
Learn about institutional subscriptionsReferences
Christine, J.: Environmental and Material Flow Cost Accounting: Principles and Procedures. Springer, Heidelberg (2008)
Follet, M.P.: Freedom & coordination. In: Urwich, J.H. (ed.) Lectures in Business Organization. Pitman Publishing, London (1949)
Kokubu, K.: The essence of MFCA: from the viewpoint of material flow and money flow. Commun. Jpn. Ind. Manag. Assoc. 20(1), 3–7 (2010) (in Japanese)
Marukuni, S., Matsui, M., Ishii, N.: Introductory traffic accounting practice for advanced management. In: Proceedings of the 11th Asia Pacific Industrial Engineering & Management System (APIEMS), Malacca, Malaysia, (2010)
Matsui, M.: A management game model: economic traffic, leadtime and pricing setting. J. Jpn. Ind. Manag. Assoc. 53(1), 1–9 (2002)
Matsui, M., Fujiwara, H.: Selling and manufacturing can collaborate profitably. DIAMOND Harvard. Bus. Rev. 30(1), 72–83 (2005) (January, in Japanese)
Matsui, M.: Management of Manufacturing Enterprise: Profit Maximization and Factory Science. Kyoritsu Shuppan, Tokyo (2005) (in Japanese)
Matsui, M.: Manufacturing and Service Enterprise with Risks: A Stochastic Management Approach. Springer, NY (2008)
Ohba, M., Matsui, M., Ishii, N., Yamada, T.: Case study of generalized material flow cost accounting in consideration of a rate of utilization. In: The International Symposium on Production and Supply Chain Management (ISPSCM), Lao PDR, (2012)
Author information
Authors and Affiliations
Rights and permissions
Copyright information
© 2014 Springer Japan
About this chapter
Cite this chapter
Matsui, M. (2014). Traffic Accounting Method. In: Manufacturing and Service Enterprise with Risks II. International Series in Operations Research & Management Science, vol 202. Springer, Tokyo. https://doi.org/10.1007/978-4-431-54619-1_3
Download citation
DOI: https://doi.org/10.1007/978-4-431-54619-1_3
Published:
Publisher Name: Springer, Tokyo
Print ISBN: 978-4-431-54618-4
Online ISBN: 978-4-431-54619-1
eBook Packages: Business and EconomicsBusiness and Management (R0)