2016 Fiscal Year Final Research Report
Development research of simulation model for cost management
| Project/Area Number |
23530611
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Konan University |
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Principal Investigator |
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| Project Period (FY) |
2011-04-28 – 2017-03-31
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| Keywords | 原価管理 / コストマネジメント / メゾスコピック・モデル / シミュレーション / フィードフォワード・コントロール / ソリューション / BPM / 管理会計 |
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| Outline of Final Research Achievements |
The platform which can demonstrate a theory or method about management accounting quickly is necessary. Researcher, businessman and practitioner can discuss a lot at the platform.
In this study, several simulation modules which implemented mesoscopic models have been considered and disclosed through the Internet as applicable management accounting solution widely. Specifically, (1) single output costing model for small and medium size manufacture companies (estimated cost, standard cost and actual cost can be compared) , (2) transportation simulator in the plant (material flow time cost model is included) , (3)BPM tool ( business processes can be simulated, measured and analyzed) have been developed.
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| Free Research Field |
管理会計
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