Theoretical and experiential research which unifies the production management and the strategic management accounting in manufacturing company

研究了战略资本投资的过程，在国际上首次发现了盈利能力指标法的案例。我们开发了一个三维生产仿真系统，用于FF在生产计划阶段控制生产成本。因此，这使得在世界各地同时推出新的生产设备成为可能。我们深入调查了非京瓷相关企业在3年时间里引进阿米巴管理的过程，包括其在中国的下属。在对制造设备内置软件的质量成本管理中，验证了开发工程师对改进的考虑是不可或缺的。

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.