Traffic Accounting Method

  • Masayuki Matsui
Part of the International Series in Operations Research & Management Science book series (ISOR, volume 202)


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.


Utilization Rate Service Type Inventory Cost Traffic Rate Cost Element 
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Copyright information

© Springer Japan 2014

Authors and Affiliations

  • Masayuki Matsui
    • 1
    • 2
  1. 1.The University of Electro-CommunicationsChofuJapan
  2. 2.Department of Industrial Engineering and Management Faculty of EngineeringKanagawa UniversityYokohamaJapan

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