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 ?
(Financial Accounting) (Managerial Accounting)
(P/L , B/S) ()

()

(Financial Accounting)
( )
........... ( )
(PL : Profit and Loss Statement) , (BL : Balance Sheet)

(Managerial Account)

............... ()

(


)

- ( )

< >

( )


1)

()

/


/

()

Business Logistics

2)

(

)

(1)

( )

)
(

(2)

(
)

(3)

( )

3) /
1

(7)

(8)

4) /

( X ) =
()

4t
2t

1,000t x 100 yen/t

= 100,000 yen

1,000t x 180 yen/t

= 180,000 yen

(Variable Cost)
x
(Fixed Cost)

( , )



1%

5.
1) ()
(Scale Merit) ,
2) ( )
,
3)
-
-
4)
ABC,
ABC
5)
, ,
6)
/

7)
Outsourcing , 3PL

 ( 2006) 1/3

(Outsourcing)

( 206 )

29

15

33

75

Modal Shift ( )

51

67

( )

113

Eco-drive

31

47

28

25

79

Outsourcing

39
: JILS ( 2006)

 ( 2006) 2/3

( 206 )

( )

39

( )

72

( )

82

50

55

37

34 /

48

35

36 , IC Tag

22

22

40

23

24

39

25 (Contact) (Part Time)

69

: JILS ( 2006)

 ( 2006) 3/3

( 206 )

28

( / / )

78

16

SCM (CPER, QR )

27

35

95

(Item)

43

28

58

41

16

13

ABC

16

: JILS ( 2006)


1)

(1) (Logistics Flow) /

(2)
(3)

2)

(4) /
(5) (Format) ( / / )

3)

(6) (Test)
(7)

()

( )

( )

()
.

()

() .

( )

2)
/ ( )

Cost Divers

(Flexible
container)

()
(
)
( )

 / ()

//

.-

Cost Divers

// //

 / ( )

//

//

//

Cost Divers

. .

 ( )

( )

ABC

/
Logistics Map

SP

( )

/
,
,

SWAP
Cancel List

(/
)

 ABC ( (Activity-based Costing))

1. ABC

ABC

/ Cost Drivers ()


( )

100

580

100

980

100
100
100

120
120
130

(Activity)

 ABC

ABC

1








SCM

 ABC
X

/
()

20 /
200

200

200

10

20

20

25

10

()

100

200

()

10

10 /

20 /

()

1000

2000

()

200

100

()

200

1100

2000

3 ( X , Y , Z)

( )
X
Y

:
: X Y

 ABC ( ):
ABC

()

/
ABC

(Activity)

1/3

1001 / /

1002 /

1003 /

/ (

)

1004

1005

1006 /

1007

2001

2002

ABC SMEs

2/3

3001

(Picking List) , ,

3002

3003

3004

3005

3006
3007

3008

3009

3010

3011

3012

3013

3014

ABC SMEs

3/3

4001

4002

4003

4004

4005

5001

5002

( )

5003

5004

6001

6002

6003

7001

7002

7003

ABC SMEs

 ABC ( )

:
( , , ) ,

, (Cost Driver)

1/3

(Cost Drivers)

1001

1002

1003

1004

()

1005

()

1006

() /

1007

2001

2002

ABC SMEs

2/3
(Cost Drivers)

3001

3002

3003

3004

3005

3006

3007

3008

3009

3010

3011

3012

3013

3014

ABC SMEs

3/3
(Cost Drivers)

4001

4002

4003

4004

4005

5001

5002

5003

5004

6001

(Picking List)

6002

6003

ABC SMEs

 ABC ( )

 ABC
( )

ABC

 (East Japan Center)

. A
1F

1.
2.

2F

. B

3F

1F

2F

3F

1F

. A
1F

2F

. B

3F

1F

2F

3F

()

()

()
3. ()

1F .

4.

5.

6.

 ABC
( )

Operation (Operation : )
Operation

(Peak)

: 30%

: 70%

( )

( )
/

: 80%

: 20%

1.

Operation

(Cost Drivers)

1.

2.

1.

2.


2.

Operation

( )

1.

111

2.

112

3.

113

4.

114

5. /

115

1.

121

2.

122

3.

123

4. /

124

1.

211

2.

212

3.

213

4.

214

1.

221

2.

222

3.

223

4.

224

5.

225

, Man hours
(Normal time)
: /
( Excel)

: = + (15%)
(man hours) :
= X
() = /

Operation

Cost Operation
Drivers

1.

2.

()

111

112

1.

3. 113

4. 114

5.
/

115

No.
1
2
3
4
5
1
2
3
4
5

1
2
3
4
5

1
2
3
4
5

1
2
3
4
5

Avg.

Avg.

Avg.

Avg.

() (m)
(m)

1
2
3
4

6
7

( A)
( B)
(1F)
(2F )
(2F )
(2F )
(2F )

8 ( : 1F)

9 ( : 2F)
10 ( Flow rack 2F)
11 (Flow Rack : )

12 ()
13 ( )
14 ( )
15 ( + )
16 (Roll Boxes)
17 ()
18 ()

19 ()
20 ()
21 ( )

(/)

Cost Divers

Flow Rack

ABC
()
()

( ) ABC

250

200

150

100

50

600

500

400

300

200

100

300

250

200

150

100

50


1.
( )

()


/ (Theme)

(///)

1)

()

( (Net Present Value Method))

2)

(Internal Rate of Return Method)

3)

(Payback Period Method)

(Cash flow)

 ( 3 )
2

I 2 A B
II

I-A

10,000,000yen

3,000,000yen

2,000,000yen

I-B

15,000,000yen

4,000,000yen

3,000,000yen

II

5,000,000yen

1,250,000yen

1,670,000yen

A ()

B ()

3,000,000yen ( 4)

4,000,000yen ( 3)

II

1,250,000yen ( 5)

1,250,000yen ( 5)

I , II

4,250,000yen ( 2)

5,250,000yen ( 1)

1(1+i) +2(1+i)2 +n(1+i)n

I-B II
I B

(a)

(b)

(b) / (a)

I-A

10,000,000yen

3,000,000yen

30.0%

I-B

15,000,000yen

4,000,000yen

26.7%

A B ( )

5,000,000yen

1,000,000yen

20.0%

II

5,000,000yen

1,250,000yen

25.0%

I-A , I-B , II

15,000,000yen

I-B

4,000,000yen

26.7%

I-A II

4,250,000yen

28.3%

I-A II

(a)

(b)

(c)
(b x 0.6)

I-A

10,000,000yen

3,000,000yen

1,800,000yen

2,000,000yen

3,800,000yen

2.6

I-B

15,000,000yen

4,000,000yen

2,400,000yen

3,000,000yen

5,400,000yen

2.8

A B ( )

5,000,000yen

1,000,000yen

600,000yen

1,000,000yen

1,600,000yen

3.1

II

5,000,000yen

1,250,000yen

750,000yen

1,670,000yen

2,420,000yen

2.1

(d)

(e)
(c + d)

(a e)

2.

5 ( 15 )
< >

< >

(Social Needs)
( 5 )
( 5 )

(
)

< >

(Labor Productivity) ( )

()

 (-)
= x x
(Performance Efficiency)
(Availability)
(Yield Rate)
()
(Contribution Margin Ratio)

(Break Even Point Ratio)

= / X 100
= -
= / X 100

(Margin of Safety Ratio) = ( ) / X 100

/
/

)
(Yield)

/
()

- -

- ()

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Question and Answer

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