Proposal of the Concept of Material Flow Time Cost

DOI

Bibliographic Information

Other Title
  • 「マテリアルフロータイムコスト」概念の提唱
  • —A Study on Possibility of Integrated Evolution of Toyota ProductionSystem and Material Flow Cost Accounting—
  • —トヨタ生産システムとマテリアルフローコスト会計の統合的進化の可能性に関する一考察—

Abstract

This paper studies the relationship between Material Flow Cost Accounting targeting production and distribution process and Toyota Production System contributing to the environment and efficient production while clarifying the recent rise of environmental management accounting in the area of management accounting based on the lift of spirit of environmental management, especially the development of Material Flow Cost Accounting and its characteristics. And then this paper proposes the new and original management accounting concept of Material Flow Time Cost probably to promote the integrated evolution of Toyota Production System and Material Flow Cost Accounting.

Journal

Keywords

Details 詳細情報について

  • CRID
    1390001205290318976
  • NII Article ID
    130003369338
  • DOI
    10.11287/jmda.12.138
  • ISSN
    18824544
    18834930
  • Text Lang
    ja
  • Data Source
    • JaLC
    • CiNii Articles
  • Abstract License Flag
    Disallowed

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