| 摘要 |
<p><P>PROBLEM TO BE SOLVED: To perform accurate cost accounting without acquiring information on resources input to a business activity, for example, additional information such as operation time or the like. <P>SOLUTION: A business efficiency promotion strategy by business unit is designated, and a DEA (Data Envelopment Analysis) model corresponding to the efficiency promotion strategy is used to extract, from DMU (Decision Making Unit) data including input cost data and output data for each business unit stored in a storage device, DMU data of a business unit which performs efficient business of the business units. The DMU data extracted by the extraction means is used to derive a cost model, and the cost model is used to perform fixed cost-variable cost breakdown processing to break down the input cost into fixed costs and other costs. <P>COPYRIGHT: (C)2011,JPO&INPIT</p> |
