2011 Fiscal Year Final Research Report
Theoretical and experiential research which unifies the production management and the strategic management accounting in manufacturing company
| Project/Area Number |
21330111
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| Research Category |
Grant-in-Aid for Scientific Research (B)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Fukui Prefectural University |
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Principal Investigator |
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| Co-Investigator(Kenkyū-buntansha) |
MIZUNO Ichiro 関西大学, 商学部, 教授 (70174034)
NAGASAKA Yoshiyuki 甲南大学, 経営学部, 教授 (00268236)
SAWABE Norio 京都大学, 経営管理大学院, 教授 (80278481)
KAZIWARA Takehisa 神戸大学, 経営学研究科, 准教授 (30292080)
MARUTA Okihiro 九州大学, 経済学研究院, 准教授 (70325588)
HORII Satoshi 立命館大学, 経営学部, 准教授 (50387867)
SHINODA Tomoya 北海道大学, 経済学研究科, 准教授 (50378428)
SATO Hiroto 立命館アジア太平洋大学, 国際経営学部, 准教授 (80454974)
USHIO Sumitaka 中京大学, 経営学部, 講師 (90551747)
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| Project Period (FY) |
2011
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| Keywords | プロジェクト・ファイナンス / 収益性指数法 / 回収期間法 / 生産工程シュレーション / フィードフォワード管理 / 機会損失 / 空間基準会計 / アクターネットワーク理論 |
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| Research Abstract |
We investigated the process of strategic capital investment, and discovered the case of profitability index methods for the first time in the world. We developed a three-dimension production simulation system for FF control of production costs at a production planning phase. As a result, this enables simultaneous launch of new production equipment across the world. We deeply investigated the process of introducing the Amoeba Management at anon-Kyocera-related firm for three years including its subordinates in China. In the quality cost management to the built-in software of the manufacturing device, it was verified that the development engineer's consideration for improvement was indispensable.
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Research Products
(45 results)
