{"id":"https://openalex.org/W4252538761","doi":"https://doi.org/10.1109/wsc.2013.6721576","title":"Decision making on manufacturing system from the perspective of material flow cost accounting","display_name":"Decision making on manufacturing system from the perspective of material flow cost accounting","publication_year":2013,"publication_date":"2013-12-01","ids":{"openalex":"https://openalex.org/W4252538761","doi":"https://doi.org/10.1109/wsc.2013.6721576"},"language":"en","primary_location":{"id":"doi:10.1109/wsc.2013.6721576","is_oa":false,"landing_page_url":"https://doi.org/10.1109/wsc.2013.6721576","pdf_url":null,"source":{"id":"https://openalex.org/S4363607809","display_name":"2013 Winter Simulations Conference (WSC)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"conference"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2013 Winter Simulations Conference (WSC)","raw_type":"proceedings-article"},"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5004095672","display_name":"Hikaru Ichimura","orcid":null},"institutions":[{"id":"https://openalex.org/I60134161","display_name":"Nagoya University","ror":"https://ror.org/04chrp450","country_code":"JP","type":"education","lineage":["https://openalex.org/I60134161"]}],"countries":["JP"],"is_corresponding":true,"raw_author_name":"Hikaru Ichimura","raw_affiliation_strings":["Nagoya University, Graduate School of Economics and Business Administration, Chikusa-ku, Nagoya, Aichi, JAPAN"],"affiliations":[{"raw_affiliation_string":"Nagoya University, Graduate School of Economics and Business Administration, Chikusa-ku, Nagoya, Aichi, JAPAN","institution_ids":["https://openalex.org/I60134161"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5110468084","display_name":"Soemon Takakuwa","orcid":null},"institutions":[{"id":"https://openalex.org/I60134161","display_name":"Nagoya University","ror":"https://ror.org/04chrp450","country_code":"JP","type":"education","lineage":["https://openalex.org/I60134161"]}],"countries":["JP"],"is_corresponding":false,"raw_author_name":"Soemon Takakuwa","raw_affiliation_strings":["Nagoya University, Graduate School of Economics and Business Administration, Chikusa-ku, Nagoya, Aichi, JAPAN"],"affiliations":[{"raw_affiliation_string":"Nagoya University, Graduate School of Economics and Business Administration, Chikusa-ku, Nagoya, Aichi, JAPAN","institution_ids":["https://openalex.org/I60134161"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5004095672"],"corresponding_institution_ids":["https://openalex.org/I60134161"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":4,"citation_normalized_percentile":{"value":0.77261614,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":96},"biblio":{"volume":"41","issue":null,"first_page":"1973","last_page":"1983"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10539","display_name":"Sustainable Supply Chain Management","score":0.9157000184059143,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10539","display_name":"Sustainable Supply Chain Management","score":0.9157000184059143,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/variety","display_name":"Variety (cybernetics)","score":0.6653468608856201},{"id":"https://openalex.org/keywords/cost-accounting","display_name":"Cost accounting","score":0.617060661315918},{"id":"https://openalex.org/keywords/risk-analysis","display_name":"Risk analysis (engineering)","score":0.44693031907081604},{"id":"https://openalex.org/keywords/sustainable-development","display_name":"Sustainable development","score":0.4280398488044739},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.4196874499320984},{"id":"https://openalex.org/keywords/environmental-accounting","display_name":"Environmental accounting","score":0.4196755886077881},{"id":"https://openalex.org/keywords/manufacturing-engineering","display_name":"Manufacturing engineering","score":0.3964678943157196},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.36936861276626587},{"id":"https://openalex.org/keywords/engineering","display_name":"Engineering","score":0.24322599172592163},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.18891727924346924}],"concepts":[{"id":"https://openalex.org/C136197465","wikidata":"https://www.wikidata.org/wiki/Q1729295","display_name":"Variety (cybernetics)","level":2,"score":0.6653468608856201},{"id":"https://openalex.org/C94107157","wikidata":"https://www.wikidata.org/wiki/Q1077518","display_name":"Cost accounting","level":2,"score":0.617060661315918},{"id":"https://openalex.org/C112930515","wikidata":"https://www.wikidata.org/wiki/Q4389547","display_name":"Risk analysis (engineering)","level":1,"score":0.44693031907081604},{"id":"https://openalex.org/C552854447","wikidata":"https://www.wikidata.org/wiki/Q131201","display_name":"Sustainable development","level":2,"score":0.4280398488044739},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.4196874499320984},{"id":"https://openalex.org/C2775997212","wikidata":"https://www.wikidata.org/wiki/Q12366845","display_name":"Environmental accounting","level":2,"score":0.4196755886077881},{"id":"https://openalex.org/C117671659","wikidata":"https://www.wikidata.org/wiki/Q11049265","display_name":"Manufacturing engineering","level":1,"score":0.3964678943157196},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.36936861276626587},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.24322599172592163},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.18891727924346924},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1109/wsc.2013.6721576","is_oa":false,"landing_page_url":"https://doi.org/10.1109/wsc.2013.6721576","pdf_url":null,"source":{"id":"https://openalex.org/S4363607809","display_name":"2013 Winter Simulations Conference (WSC)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"conference"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2013 Winter Simulations Conference (WSC)","raw_type":"proceedings-article"},{"id":"pmh:oai:CiteSeerX.psu:10.1.1.651.5035","is_oa":false,"landing_page_url":"http://citeseerx.ist.psu.edu/viewdoc/summary?doi=10.1.1.651.5035","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"http://informs-sim.org/wsc13papers/includes/files/173.pdf","raw_type":"text"}],"best_oa_location":null,"sustainable_development_goals":[],"awards":[],"funders":[{"id":"https://openalex.org/F4320310419","display_name":"Pennsylvania State University","ror":"https://ror.org/04p491231"},{"id":"https://openalex.org/F4320323533","display_name":"Hokkaido University","ror":"https://ror.org/02e16g702"},{"id":"https://openalex.org/F4320324750","display_name":"Fujita Health University","ror":"https://ror.org/046f6cx68"}],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":6,"referenced_works":["https://openalex.org/W2088596753","https://openalex.org/W3151924949","https://openalex.org/W4232622941","https://openalex.org/W4233173689","https://openalex.org/W4244623364","https://openalex.org/W4388875972"],"related_works":["https://openalex.org/W2032233321","https://openalex.org/W3121970507","https://openalex.org/W2808646115","https://openalex.org/W2383459034","https://openalex.org/W2368464660","https://openalex.org/W2133069337","https://openalex.org/W2094551434","https://openalex.org/W2375994613","https://openalex.org/W2071220371","https://openalex.org/W1997667502"],"abstract_inverted_index":{"Recently,":[0],"significant":[1],"research":[2],"interest":[3],"has":[4,45],"been":[5,32,46],"focused":[6],"on":[7,26,119],"environmental":[8,58,81],"management":[9],"aimed":[10],"at":[11],"the":[12,21,27,114,120],"sustainable":[13],"development":[14,25],"of":[15,23,36,53],"enterprises":[16],"and":[17,38,56,83,102],"society":[18],"while":[19],"decreasing":[20],"impact":[22,82],"such":[24],"environment.":[28],"Japanese":[29],"companies":[30,61,94],"have":[31,63],"developing":[33],"a":[34,49,77,109],"variety":[35],"approaches":[37],"strategies.":[39],"Material":[40],"flow":[41],"cost":[42],"accounting":[43],"(MFCA)":[44],"proposed":[47],"as":[48,76],"generally":[50],"applicable":[51],"indicator":[52],"growth":[54],"potential":[55],"corporate":[57],"impact.":[59],"Many":[60],"that":[62,93,95,111],"introduced":[64],"MFCA":[65,73,97],"could":[66],"recognize":[67],"previously":[68],"unnoticed":[69],"losses.":[70],"In":[71],"addition,":[72],"is":[74],"useful":[75],"tool":[78],"to":[79],"evaluate":[80],"draft":[84],"improved,":[85],"more":[86],"cost-efficient":[87],"manufacturing":[88,106],"plans.":[89],"This":[90],"paper":[91],"demonstrates":[92],"introduce":[96],"can":[98],"improve":[99],"decision-making":[100],"procedures":[101],"advantageously":[103],"alter":[104],"their":[105],"methods":[107],"in":[108],"manner":[110],"differs":[112],"from":[113],"inventory":[115],"reduction":[116],"idea":[117],"based":[118],"traditional":[121],"Toyota":[122],"production":[123],"system.":[124]},"counts_by_year":[{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":1},{"year":2021,"cited_by_count":1}],"updated_date":"2025-11-06T03:46:38.306776","created_date":"2025-10-10T00:00:00"}