Kagawa Universily Economzc Review Vol 63， No. 3， December 1990， 59-89
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Systems i
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Manufacturing Companies
by
Shin'ichi lnoue* AbstractComputer systems， network systems， database systems and decision support systems have been steadily increasing in significance and we can not count on any business without any assistance of information technology
I
t
holds an essential function in the modern industries We assume that an analysis of the status-quo of those information systems will lead us to a better understanding of accounting information systems in the manufactur -ing companies in J apan. This paper also outlines a trend of integrated accounting information systems based on a survey Introduction-purpose and limit of the research Informatization of J apanese companies has been advancing greatly for the past several years and information systems of the companies have been playing a very important role in their business activities in Japan十8
0
business managers are required to understand the importance of highly advanced information systems and to utilize them for many purposes *) Faculty of Economics， Kagawa University， 2-1 Saiwai-cho， Takamatsu 760，
-60- Kagawa UniverszかEconomzcRevzeω 442 Building efficient business information systems by adapting to recent tech -nological changes， accounting information systems play a key role in business information systems
Under those circumstances mentioned above， this paper aims to review a trend of integrated or total accounting information systems in J apanese manufacturing companies from the viewpoint of the technological changes Itincludes recent developments of computer systems， network systems (NS)， database systems (DBS)， decision support systems (DSS) and their impact on the integration of accounting information systems (AIS) in the following sections According to our last survey， informatization of the companies has a comparatively close relation to the company scale引 Herewe would like to
examine not only the data of industry-wide analysis (manufacturing com-panies as a whole)， but also would like to add the scale-wise analysis in order to grasp more precise condition of business information systems in Japan apan1)，2)
2 Computer systems
Here we review the introduction of computer systems (including main -frame computers， office-computers and micro-computers)， kinds of pro -gramming languages， computer expenses and the level of processing form (distributed or centralized)
2-1 Introduction of main-frame computers
According to the survey， main-frame computers have been introduced 1)Seelnoue [1984J， pp 74-150
2) The company scale is classified by capital amounts as follows: Scale-1-1ess than￥ 1 billion Yen， Scale-2-more than￥1 billion Yen less than￥5 billion Yen， Scale-3 -more than￥5 billion Yen less than￥10 billion Yen and Scale-4-more than￥10 billion Yen
443 SA Tystreemnsd i onf IJ anptaengersaet Meda Anucfcaocutnturiingng I Cnfoomrpmaantiieons 61ー in all companies Office-computers have been introduced in all companies except one and micro…computers have also been introduced in all companies except two， so we can say that today many kinds of computer systems are being used for business processing in Japanese manufacturing companies
The results of the introduction of main-frame computers are shown in Table-1 According to the table， each company has normally plural num-bers of main-frame computers and the average is 5.52 units per company When we see it from the computer scale， introduction of large size is L17 units， medium size is 2..32 and small is 2.03 per company3)
Introduction of computer systems has a very close relation to the company scale， judging from the table Scale-4 companies have especially high level of introduction of main-frame computers (136 units per com-pany) Table-l Introduction of computers (1) Scale Large-A Large-B Medium-A Medium-B Smal1 Total Scale-l 0..01 0..04 0..32 0..40 1.26 2..04 Scale-2
。
..08。
..17 0.67。
..50 108 2..49 Scale-3。
..39 0..41 1..07 0..76 162 4.26 Scale-4 2..63 1.02 2..57 2.96 4..42 1360 Total 0..76 0..41 117 1..15 2..03 552 *) N=557 2-2 Introduction of office-computers and micro-computers 3) Here we divided computer scales by the Yen listed below This is based on the classification by the Ministry of International Trade and Industry (MITI) of Japan Size Purchase price (million Yen) (1) Large-A More than￥500 (2) Large-B ￥250 ￥500 (3) Medium-A ￥100 ￥250 (4) Medium-B ￥40 ￥100 (5) Small ￥ 10 ￥ 40-62- Kagawa U;ηivemiy Eじonomz(Revieω 444 Table-2 Introduction of computers (2) Office-computer Micr o-computer Scale-1 5..63 16.47 Scale-2 8..37 40.42 Scale-3 1L55 99..10 Scale- 57..53 308..50 Total 20..33 108..30 *) Office-computer nニ367，micro-computer n=494
N ext， introduction of office-computers and micro-computers is shown in Table-2 The average units of office-computers introduced is 20.33 and that of micro-computers is 108..30 per company. Here we can point out the same trend with the case of main-frame computers
2-3 Programming language used
Table-3 shows what kind of programming languages are used for office work processing in the areas of accounting and business activities川 The main programming language is COBOL and it shares nearly 70
%
of the whole companies N ext is spread-sheet and it shares9..75%
P /L 1 follows the 3rd and the ratio is 6..84%
The scale-wise analysis shows that in larger companies， they use COBOL and P /L 1 at a comparatively higher ratio， and in smaller com-panies， they use spread-sheet and BASIC much more for their business processing. This is the quite natural result， as larger companies have
Table-3 Pr ogramming language used
COBOL FORTRAN Assembler P/L1 BASIC Sshpereet ad- Others Scale“1 6781% L05% L77% 3..59% 5.21% 14.94% 5..64% Scale-2 67..60 0..36 L70 4..14 3..00 10..59 12..60 Scale-3 72..61 L57 2..66 7..25 LOO 8.45 6..46 Scale-4 71..71 L09 2..65 13.49 0..38 6..21 4.47 Total 69..48
。
..84 2..10 6“84 2..32 9..75 8.67 *) N =585445 A SysTtreemnsd i on Jf Iapntaengersaet Meda Anucfcaocutnutriinngg I Cnfoomrpmaantiieons -63 many more staff for systems design and analysis and they have an indepen -dent department for information processing. Smaller companies do not have such a division and are forced to use simplified languages such as spread-sheet or BASIC4
)
2-4 Expense ratio of hardware systems and software systems
Managing expenses of hardware systems and software systems of the companies is becoming very important because information technology has greatly advanced and it is playing a very important role in business activ -ities. The trend of expense ratio of hardware systems and software sys -tems is in Table-4
The expense ratios(= expense ratio to sales amounts) of computer systems， not only that of hardware systems but also software systems， seem to be increasing， as information processing has been becoming com-mon in the companies The expense ratios of hardware systems and software systems were 044
%
of total sales amounts in 1981 respectively The expense ratio of hardware systems is 0.56%
of sales amounts and thatTable-4 Expense ratio of hardware and software systems Hardware Software 1981 1986 1981 1986 Scale-l 。..61% 069% 0.55% 0.69% Scale-2 0..39 0..48 0..46 0..59 Scale-3 。..43 0..49 。..32 0.43 Scale-4 0..46 0..71 0..42 0..58 TotaI 。..44 0..56 0..44 。..57
*
)
(Hard (1981) n=
432， soft (1981) n=
419， hard (1986) n=
531， soft (1986) n=
513) Hardware expense (%)=
(hardware expense)/(sales amounts) x 100 Software expense (%)=
(software expense)/(sales amounts) x 100 4) For example， see appendix 2-164 Kagawa Unzversity EconomzιReview 446 of software systems is 0..57
%
in 1986 About 0.12%
has increased in both cases for these five yearsWhen we review it according to the scale， every scale details increased hardware expense as well as software expense The expense ratios of software systems and hardware systems are comparatively higher in Scale -1 both in 1981 and in 1986. When it comes to the increase ratio， expenses of both hardware and software systems are high especially in Scale-4 and Scale-1.
2-5 The level of distribution of computer systems
Itis often said that computer systems have recently become distributed5
) Not only main-frame computers but also office-computers
and micro-computers are becoming common for processing business infor -mation Business efficiency strongly relies on how to distribute or combine those different kinds of computer systems The result is in Table-5..
According to the table
，
'highly distributed' shares only 16..1%
，
電
middle' shares 44.4%
and 'low' shares 39..6%
each. The level of distribution is not Table-5 The level of distribution High Middl巴 Low Scale-1 20..3% 35..4% 44..3% Scale-2 15.5 4L5 43.0 Scale-3 17“8 47.5 34.7 Scale-4 13..7 52..5 33.8 Total 16 1 44..4 39.6 *) N=
584 High，(1 2)， middle (3， 4， 5)， low (6， 7) Means (467)， S D (184) 5) Distributed computer systems are defined as the iollowing systems; computer systems which are located independently from the point of geography (or physically)， which are used for specific business processing at the spot， but are also connected by data network systems(logically connected) So they can work together for joint purpose447 A Trend oSystems inf IJ anptaengersaete Mda Ancufcaoucntutirning Ig Companies nformation
-65-so high at present， 'middle
+
low' levels share more than 84%
of the whole companies6)
3 Network systems
As we mentioned above， all sorts of computer systems have been rapidly introduced to business data processing Exchange of business information demands significant use of such contribution among all kinds of computer systems. Here network systems (NS)gain their importance in their roles W e review several aspects ofNS in this section
3←1 . The level of network systems
At first we questioned the level ofNS within a company and between companies Table-6 shows the result of the level of NS within a company
Table-6 The level of network systems (within a company) Head -Factories Head -Branches NS
Not Medium Highly Not Medium Highly Scale-1 43..5% 246% 3L9% 60.0% 18..3% 2L7% Scale-2 19 1 35..9 45..
。
32..1 25..5 42..5 Scale-3 9“4 35.4 55..2 17.9 23.8 58..3 Scale-4 2..9 21. 4 75..7 6..1 13..7 80.2 Total 16.4 30..8 52..9 26..1 212 52..8 *) H-F n=
556， H-B n=
487. Not introduced (1，2)， medium (3，4，5)， highly introduced (6， 7) 6) The level of distribution in smaller companies is higher than that of larger com-panies from the result Judging from the result， we can guess that the first stage of computer systems is 'distributed' Companies introduce computers at different places and different businesses without the policy of the unified information systems The second stage is 'concentrated' and on this stage there is one main-frame (host) com-put巴r(in some cases plural units)， and the host computer takes over the whole businessprocessing and as the result， the processing is concentrated based on the unified information systems The third stage is 'distributed and networked' based on the unified company information systems This stage entails plural main-frame com-puters， office←computers and micro-computers at the head-office， factories and
66 Kagawa Universzfy Eωnomic Review 448 The level of NS within a company is also closely related to the com-pany scale 52 9
%
of the total companies have already highly developed NS between the head-office and factories (H-F) 52.8%
also have highly introduced NS between the head-office and branches (H-B) Both H-F and H-B have a similar level of NS， but precisely NS between H-F are spreading very rapidly and becoming more common in all companies think -ing from the ratio of 'medium¥When we see figures according to the scale， it is very clear that NS level is also closely related with the company scale The level of NS in larger scale companies is much higher than that of the smaller ones..
Next， we see the level of inter-company NS by Table-7 The level of
Table-7 The level of network systems (inter ωcompanies) With suppliers With customers NS Not Medium Highly Not Medium Highly Scale十I 94.7% 5..3%
。
%
93..1% 6.9%。
%
Scale-2 93..7 4 7 16 83..9 114 4..7 Scale-3 82..5 16“3 1.3 714 20..2 8..3 Scale- 71..9 25..8 2..3 53..。
32..8 14..2 Total 85..7 12..8 15 74..0 18.6 7..5 *) With suppliers n=
455， with customers n=
469) Not introduced (1， 2)， medium (3， 4， 5)， highly introduced (6， 7)NS with other companies decreases sharply compared with the case within a company Only 15
%
of the whole companies have highly developed NS with suppliers and 7.5%
have also highly developed with customers.. 85%
have not developed NS with suppliers and 74..0
%
have not yet developed NS with customers. When we see the figures more precisely， we can also point out the impact of the company scale on NS levelFrom the above explanation we can draw the following conclusion about the introduction of NS.. NS within a company has already been
449 A Trend oSystems inf IJ anptaengersat巴eMd AanuccfaoucntturiingngCompanies Information -67-highly developed， especial1y in larger scale companies， but interーcompany
NS has not developed enough yet， especial1y in the smal1er companies7)
3-2 Motivation and attainment of network systems
Here we will trace the motivation for and attainment of introducing NS to business information systems
1) Motivation of introducing network systems
Motivation of introducing NS is fol1owed in Table-8. The items which got higher points are; 1) accuracy & speed-up of processing (399)， 2) man 7) Using leased lin巴s(LL) is also questioned because it strengthens the relationship
among inter-departments or int巴r-companiesand the relationship becomes continuous
and solid ones The result is in the following tables Judging from the tables， the trend is very similar with the case of NS mentioned above
Using 1巴asedlines (within a company) (1)
Head-Factories Head-Branches LL
Not Medium Highly Not Medium Highly Scale-l 50 8% 14 3% 34 9% 78..6% 54% 16.1% Scale-2 35 1 22 2 42 7 54 2 13 0 32..8 Scale-3 24 7 22 6 52 7 41 8 16 5 4L8 Scale-4 10 3 16 2 73 5 15 0 18 1 66.9 Total 28 6 19 7 51 6 44 1 14 1 4L9 *)日 Fn=517， H-B n=454 Not introduced (1， 2)， medium (3，4，5)， highly introduced (6， 7) Using leased linesi(nter-company) (2) With suppliers With customers LL
Not Medium Highly Not Medium Highly Scale-l 96 2% 38% 。% 94 3% 38% 19% Scale-2 97 1 1 1 1 7 90 0 5..6 4..4 Scale司3 86 1 8 9 5..1 83 1 lL7 5.2 Scale-4 78 3 13..3 8 3 6L8 21 1 17.1 Total 89 7 6..3 4..0 81 3 10 9 7.9 *)Suppliers n=427， customers n=433 Not introduced (1， 2)， medium (3， 4， 5)， highly introduced (6， 7)
-68ー Kagaωa Unzvers:ztyEwnomic Revzeω Table-8 Motivation of introducing network systems Item Scale-1 Scale-2 Scale-3 Scale-4 (1) Accuracy& speed-up of processing 4..11 4..02 3..95 3..94 (2) Man-power cut for office work 3..61 342 3..49 344 (3) Multiple use of data 2..55 2..51 2“23 2..22 (4) Improvement of service 1..02 L20 1..00 L16 (5) Strengthening of company competitiveness 0..77 0..97 0.86 L52 (6) Speed-up of decision making
。
..66 0..66。
..54o
48 (7) Expanding of service-area& time 0..30 0.52。
..74 0..65 (8) Speediness of approval 0..68 047o
65。
..60 (9) Expanding customers& transactions 0..34 0..32 049 0..50 ( J E)O fficiency of fund useo
13o
09 0.l3 0..06*
)
N=
535 The total score was reach巴dby giving 5 points to the most important item， 4 to the 2nd， ，and 1 to the 5th We aggregated the total score and divided it by the number of responding companies 450 Total 3..99 346 2..39 1..13 L07 0..59 0..58 0..56。
40 0..09-power cut for office work (346)， 3) multiple use of data (239)， 4) improvement of service (113) and 5) strengthening of company competitiveness (L07) These five items got more than one point
When we review it precisely， every scale regards these five as very important and places them in the same order (however Scale-4 ranks strengthening of company competitiveness as 4 th)， and we can not find much difference along the scales. Especially the first three items are expected to be useful for improving performances as the result of introduc -ingNS. At the same time larger scale companies are aiming at strengthen -ing company competitiveness by introducing NS
2
)
Achievement by introducing network systemsTable-9 shows the achievement A comparative check with achieve -ment and motivation of introducing NS finds little difference between them十 The first three important items achieved by introducing NS are the same as those in motivation and the scores are also nearly the same. The order and the scores are as follows; 1) accuracy & speed-up of processing (396)， 2)
451 A TSystreemnsd i onf IJ anptaengersaet Meda Anucfcaocutnutriinngg I Cnfoomrpmaantiieons Table-9 Achievement of introducing network systems Item Scale-1 Scale-2 Scale-3 (1) Accuracy
&
speed-up of processing 3..87 4..12 3..85 (2) Man-power cut for office work 345 343 3.52 (3) Multiple use of data 2..75 2..54 2 13 (4) Improvement of service 0.96 119 1..07 (5) Strengthening of company competitiveness 0..77o
71 0.73 (6) Speediness of approval 0..81 0..71 0..78 (7) Expanding of service-area&
time 0.34。
..63。
..60 (8) Speed-up of decision making 0..72 0..39 0..67 (9) Expanding customers&
transactions 040 0..26。
40 (10) Efficiency of fund use 0..11，
。
11 0，
.11 Scale-4 3..79 3..39 2..32 1 01 1.34。
..72 0..80 0..50。
“
41。
“
11*
)
N=
515 The total score was reached by giving 5 points to the most important item， 4 to the 2nd， ， and 1 to the 5th We aggregated the total score and divided it by the number of responding companies -69 Total 3.96 344 243 110 0.89。
刷
74 0..64 0.50 0..34。
，
.11man-power cut for office work (344)， 3) multiple use of data (243)， 4) improvement of service (110) and 5) strengthening of company competitiveness (089) Generally speaking， we can conclude that com-panies did receive the results they expected
3-3 Main fields of network systems
Table-10 shows the major fields in which NS has been playing an important role in business activities: 1) sales management (369)， 2) inven -tory management (2，44)， 3) production management (2J4)， 4) distribution management (196)， 5) purchase management (165)， and 6) accounting management (128)
According to this outcome， the most impelling field is closely related to the interface with consumers. The scores in those fields (sales mgmt and inventory mgmt) are very high.. The next field is production， and this shows that products or parts are processed in a certain tact of production process which are synchronized through the whole process， so process management becomes very important The whole processes of production
-70 Kagawa Universiか EwnomicReview Table-l0 Main fields of network systems Field Scale-1 Scale-2 Scale-3 Scale-4 Total (1) Sales mgmt 3..44 3..62 3..68 3..91 3..69 (2) Inventory mgmt 2..74 2.41 244 2
“
36 2“
44 (3) Production mgmt 1..93 2..24 2..08 2..10 2..14 (4) Distribution mgmt 156 1..73 1..92 2.54 1..96 (5) Purchase mgmt. 1.60 1“
81 1..72 134 165 (6) Accounting mgmt 130 1..13 1..55 1.33 1..28 (7) Personnel mgmt“
。
46 0..44“
。
44 0..53 047 (8) Business info mgmt 0..25 0..30 0..35。
..39 0..33 (9) Financial mgmt。
..12 0..15。
..10 0..12“
。
13*
)
N=
537. The total score was reached by giving 5 points to the most important item， 4 to the 2nd， .， and 1 to the 5th We aggregated the total score and divided it by th巴numberof responding companies 452are controlled by the same tact， so it is very important， we understand， that they are combined together by the network systems
The third is distribution and purchase management， and they are ranked the 4 th and the 5 th respectively
Following to above-mentioned items (functional management)， accounting management is ranked (6 th)
The above mentioned 6 items get more than LOO point The emphasis does not put much weight on personnel management， business information management nor financial management yet in the process of constructing business network systems. From this table we can not find much differ -ence among the company scale
4 Database systems
N owadays information systems have been playing a vital important role in business activities， because companies rely heavily on business information when they make decision-making. Database systems (DBS) play an essential role with network systems in business information systems
453 A SysTtreemnsd i onf IJ anptaengersaet Med Aanucfcaocutnutriinngg I Cnfoomrpmaantiieons
-71-in making the corporate decision. Under those situation， we reviewed the status-quo of DBS for business and accounting management.
4-1 Introduction of database systems
Database systems (DBS) which have been introduced in the manufactur -ing companies are in Table-118
) 590
%
of the whole companies haveTable-ll Introduction of DBS DBS Main-frame Micr o-computer Scale-1 27..1% 8..2% Scale-2 53..9 1L9 Scale-3 63..6 107 Scale-4 80..3 13..1 TotaI 59..
。
1L5 *) Main-frame (n=559)， micro (n=445)already introduced DBS on main-frame computers and only 1L5
%
have introduced DBS on micro-computersIntroduction of DBS has closely related with the company scale Especially on main-frame computers， 27..1
%
of Scale-1 have introduced DBS and Scale-4 is 80..3%
On micro-computers， Scale-1 is 8..2%
and Scale-4 is 13..1%
of DBS These figures show that the larger the company size is， the more urgent the introduction of DBS becomes4-2 Data-structure of database management systems
Data-structure of database management systems (DBMS) is also an important aspect of designing DBS. Itis discussed in Table-12 and Table -13 on main-frame computers and micro-computers
Table-13 shows the kinds of DBMS on main-frame computers. The result shows that the hierarchical structure is used by 46..1
，
%
relational by 8) According toc
.
.
J Date， a database is defined as 'a coIIection of stored operationaI-72 Kagawa Universily Ewnomic Revieω 454 Table-12 Data-structure of DBMS (main-frame computers) DBMS Hierarchical Network Relational Total Scale-l 353% 35..3% 23..5% 17 Scale-2 4L8 24..6 33..6 134 Scale-3 48..3 25..0 25..0 60 Scale-4 5L9 18..5
.
26..9 108 Total 46..1 23..2 29 2 319 *) N =31929.2
%
and network structure by 23 2%
in all of the companies.Scale-wise analysis shows the following results. When the scale becomes larger， the ratio of hierarchical structure becomes bigger In case of network structure， the trend is reverse
The results for micro-computers are in Table-13， and we can see that Table-13 Data-structure of DBMS (Micro computers) DBMS Hierarchical Network Relational Total Scale-l
。
%
。
%
100.0% 3 Scale-2。
。
100.0 22 Scale-3。
16..7 83..3 6 Scale-4 12..5。
87..5 8 Total 2..6 2..6 94..9 39 *) N =399) The styles of R & D of DBMS on main-frame computers and micro-computers are in the following tables R & D of DBMS (main-frame computers) (1) DBMS Self-developed Commercial Others Total Scale-l 6(33 3%) 8(444%) 4(222%) 18 Scale-2 70(51 9 ) 53 (39 3 ) 12( 8 9 ) 135 Scale-3 31(51 7 ) 21 (35 0 ) 8 (13 3 ) 60 Scale-4 56(52 3 ) 48(44 9 ) 3( 2 8 ) 107 Total 163(50 9 ) 130(40 6 ) 27( 8.4 ) 320
455 A Trend oSystems in Jf Ianptaengersaet Meda Anucfcaocutnutriinngg I Companies nformation all DBMSs except two are based on relational structure9
)
4-3 Purpose of introducing DBS
-73ー
The purpose of introducing DBS into business and accounting areas is in Table-14. The main purpose of introducing DBS is 'multiple and advanced use of information' and it received 3.67 point This is a very important issue especially in larger companies. Next is for 'integration&
rationalization of business activities' and it received 2.39川 Thethird is 'improvement of processing performance' (L37) These three are the major reasons for the use of DBS Table-14 Purpose of introducing DBS Purpose of DBS Scale-l Scale-2 Scale-3 Scale-4 (1) Multiple use of information 2..95 3..60 3..92 3..82 (2) Integr ation
&
r ationalization 2..27 2..60 1..96 240 (3)IpmerpfrooI vement of processIng 1..78 130 152 124 mance (4) Shortening time of systems 0.86。
..60 0..68 0..68 development (5) Reduction of operation and 041 0..39。
..27 0..27 maintenance cost (6)Reductlon of syrlsnteel ms development 0.30 0..23 0..25 0.17 cost and personne (7) Others 0..14。
..03 0..14。
..14*
)
N=
433 The total score was reached by giving 5 points to the 1st， 3 to the 2nd， and 1 to the 3rd We aggregated the total score and divided it by the number of responding companies R & D of DBMS (micro-computers) (2) Total 3.67 2.39 137 0..66 0..33。
22。
..09 DBMS Self-developed Commercial Others Total Scale-l 2(66 i%) 1(33 3%) O( 0%) 3 Scale-2 5(20 8 ) 17(708 ) 2(8 3 ) 24 Scale-3 4(667 ) 2(33 3 ) O(0 ) 6 Scale-4 3(30 0 ) 7(700 ) O( 0 ) 10 Total 14(:32 6 ) 27(628 ) 2(4 7 ) 4374- Kagawa Umversity Ewnomic Revieω 456 Table-15 Main fields of DBS Field Scale-l Scale-2 Scale-3 Scale-4 Total (1)Sales mgmt 25(172%) 129(176%) 55(174%) 101(15ι%) 310(167%) (2) Inventory mgmt 23(159 ) 124(16 9 ) 54(171 ) 93(141 ) 294(159 ) l3) Purchase mgmt 23(159 ) 105(14 3 ) 44(13 9 ) 87(132 ) 259(140 ) (4)Production mgmt 24(16 6 ) 99(135 ) 44(13 9 ) 75(11ι ) 242(131 ) (5) Personnel mgmt 12( 8.3 ) 71( 9.7 ) 45(142 ) 86(131 ) 214(116 ) (6) Financial acc 13( 9 0 ) 65( 8..9 ) 24( 7..6 ) 64( 9.7 ) 166( 9.0 ) (7)Manager ial acc 10( 6.9 ) 64( 8..7 ) 24( 7..6 ) 56( 8 5 ) 154( 8.3 ) (8) Fixed assets acc 7(4..8 ) 36( 4..9 ) 14(4..4 ) 40( 6.1 ) 97( 5.2 ) (9) Fund acc 5( 3.5 ) 28( 3.8 ) 11( 3..5 ) 51 (7..8 ) 95( 5.1 ) (10) Others 3( 2.1 ) 13( 17 ) 1 (0..3 ) 5( 0.8 ) 22( 12 ) *) N=420 4-4 Main fields of DBS
In Table-15， the fields in which DBS was introduced reveal very inter -estiロ:gaspects
Sales management is the first ranked (310 companies)， inventory management is the second (294 companies)， the third (259 companies) is purchase management， the fourth (242 companies) is production manage-ment and the fifth (214 companies) is personnel management Next to those functional business activities， accounting areas follow; financial accounting (166)， managerial accounting (154)， fixed assets accounting (97) and fund accounting (92)引 Consideringthe above result， line activities are
出e first important issues and very crucial for compaロy performance，
especially for the interface with customers (such as sales mgmt， inve泊tory
mgmt) The second important area is the interface with suppliers and the third is internal business activities such as production and personnel management Concerning the contribution of DBS to the above mentioned 10) The figures of 1982←3 survey are as follows; sales mgmt(18.6%)， inventory mgmt
(174%，)personnel mgmt(14 0 %)， fund acc (13 4 %)， production mgmt.(IL4 %)， pur -chase mgmt (71%)， managerial acc(68%)， financial acc(6.1%)， fixed assets acc (1 8 %)， and others (32 %) (See Inoue [1984J p..ll0)
457 A TSystr巴emsind onf IJanptaengerastee Md Aancufcaocutnutriinngg I Cnfoomrpmaantiieons -75ー functional areas， DBS has been developed to quite extent， but it has not been enough introduced into the accounting areas10
)
4-5 The level of distribution of database systems
As we mentioned before， many kinds of computers such as main-frame computers， office-computers and micro-computers have already been introduced in business activities， and they have been used multi-purposely Under those circumstances， DBS plays a very important role for company information systems
Itis often said that DBS is going to shift gradually from concentrated database systems to distributed database systems11
)，12) The result is in Table-16 Table-16 The distribution lev巴1of DBS Level Distributed Middle Concentrated Scal巴1 3( 8 6%) 13(37 1%) 19(54 3%) Scale-2 16( 9 3 ) 44 (25 4 ) 113(65 3 ) Scale-3 1002 4 ) 18 (22 2 ) 53 (65 4 ) Scale-4 12 ( 9 6 ) 35(28 0 ) 78(62.4 ) Total 41 ( 9 9 ) 110(26 6 ) 263(63β) *)N
=
414 Distributed(l， 2)， middle(3， 4， 5)， concentrated(6， 7) According to the table， 63.5%
of today's DBS are concentrated， 9..9%
are distributed and 26.6%
are in the middle of the two systems.. We can assume the future will bring the distriubted DBS， but DBS is mainly concentrated at present Because in the earlier stage of the introduction of DBS， it may be more efficient to concentrate 11) See Uemura [1979J p..182 12) Distributed database systems are defined as the DBS systems which are distributed geographically (physically distributed) but the distributed DBS can be accessed and operated based on the consistent database principle Oogically unified one system) from the geographycally distributed access points-76 Kagawa Universi(y Eωηomic Review 458 4-6 Database machines
As DBS becomes more highly developed and important， computer systems appear which are used for the special purpose of database
systemsl3
) This is a kind of distributed database system and this kind of
computer system is called database machine (DBM) We can expect that the use of DBM will increase as DBS becomes important for corporate activltles The result of using DBM for business is in Table-17 The ratio of the Table-17 Database machines DBM Introduced Planning No plan Scale-1 5(10 4%) 12(25 0%) 31(64 6%) Scale-2 39(19 1 ) 39(19 1 ) 126 (61 8 ) Scale-3 13(16 9 ) 16(18ι) 58 (66 7 ) Scale-4 13(10 1 ) 19(14 7 ) 97(752 ) Total 70(15 0 ) 86(18 4 ) 312(66 7 ) *)Nニ 468
companies which have already introduced DBM is 15.0
，
%
and which is now under planning is 184% The ratio of 'no plan' is 66..7% The above figures show us that it is not spreading yet as we expected. But we can count that DBM will gradually spread just the same as the distributed DBS5 Oecision support systems
Network systems (NS)， database systems (DBS) and decision support systems (DSS) are the three most important technologies for information systems which are greatly useful for company activities. These DSS are being developed and are going to play a vital role in business decision -making. Itis indicative and interesting to know how many and what kind of activities occur in the companies which have already introduced DSS..，
459 A TSystreemnsd i on Jf Iantpa巴ngersaet MedAancucfoaucntutiringng I Cnfoomrpmaantiioens -77
Here we review the level of introduction， fields of DSS and use of expert systems14
)
5-1 The use of DSS for management and accounting activities
The uses of DSS for management and accounting activities are said to be common and the result is in Table-18. On the main-frame computers，
Table-18 Decision support systems Main-fram巴 Micro-computer DSS No-use Some Active No-use Some Active Scale-l 69(932%) 5( 6 8%) O( 0%) 65(94 2%) 4( 58%) 。( 0%) Scale-2 233(90 0 ) 24( 9 3 ) 2(0 7 ) 207(86 3 ) 30(12 5 ) 3(1 3 ) Scale-3 85(876 ) 12(12 4 ) 。( 0 ) 71(81 6 ) 15(17 2 ) 1(12 ) Scale-4 91(65 5 ) 40(288 ) 8(5 8 ) 97(808 ) 21(17.5 ) 2(1 7 ) Total 478(840 ) 81(14 2 ) 10(1 8 ) 440(853 ) 70(13.6 ) 6(1 2 ) *) Main-fram巴n
=
569， micro n=
516 No-use(l， 2)， som巴(3，4， 5)， active(6， 7)L8
%
of the companies have 'highly' used， 14..2%
have used to 'some' extent， and 84.0%
have冶ot'yet used DSS.On the micro-computers， 1 2
%
of the companies have 'actively' used， 13..6%
have used toてsome'extent， and 85..3%
have 'not' yet used DSS5-2 Main fields of introducing DSS
The main areas in which DSS is being introduced are shown in Table -19. The major areas are profit management， sales management， corpo -rate planning and iinancial accounting. In the above mentioned areas， they share more than 10
%
both on main-frame and on micro叩computers5-3 The effectiveness of DSS
The effectiveness of DSS on main-frame computers is shown in Table 14) The questions raised here are mostly based on the qu巴stionnaireof Professor Yutaka
Kato， Kobe University (a questionnaire on the use of quantitative techniquers in manag巴mentaccounting and cost accounting)
78 Kagawa Univer.szty Economic Review 460 Table-19 Main fields of introducing DSS Field 孔/[ain-frame Micro-computer Profit mgmt 24(20 5%) 26(34 2%) Sales mgmt 20(17 1 ) 10(132 ) Corporate planning 16(13 7 ) 15(19 7 ) Financial acc 10 ( 8 6 ) 11(14 5 ) Personnel mgmt 8( 6 8 ) 2( 2 6 ) Purchase mgmt 6 ( 5 1 ) l(1 3 ) Production mgmt 6( 5 1 ) l(1 3 ) Inventory mgmt 3 ( 2 6 ) 。(
o
)
Creditors mgmt 4( 3 4 ) 。( 。 ) Others 20(17 1 ) 10(13 2 ) Total 100 76 *) Main-frame n=
100， micro-computer n=
76 Table-20 The effectiveness of DSS (main-frame computers) DSS Strategic Managem巴nt Operational planning control control Not useful 82(21 0%) 24 ( 6 1 ) 37( 9 6 ) Medium 234(60.0%) 264(66 8 ) 231 (59 7 )*
)
Strategic n=
390， management n=
395， operational n=
387 Not useful(l， 2)， medium(3， 4， 5)， highly(6， 7) Highly useful 12(29 3%) 107(271 ) 119(308 ) -20. The effectiveness of DSS for strategic planning is 29..3，
%
that for management control is 27..1%
and that for operational control is 30..8%
The figures in the table show that DSS has not been fully developed yet and it is expected to be completely developed in the futureWhen it comes to the case of micro-computers in Table-21， 'highly Table-21 The effectiveness of DSS (micro-computers) DSS Strategic Man且gement Operational planning control control Not useful 147(408%) 59(16..3 ) 66(18 3 ) Medium 178(494%) 246(67 8 ) 203(564 )
*
)
Strategic n=
360， management n=
363， operational n=
360 Highly usefuJ 35(9 7%) 58(16 0 ) 91(25..3 )461 A Trend of Int巴gratedAccounting Information
Systems in Japanese Manufacturing Companies -79-useful'is 9..7
%
for strategic planning， 16..0%
for management control， 25 3%
for operational controL The figures are smaller than those on main -frame computersJudging from the above result， DSS has been developed mainly on the main-frame computers until now， and afterwards was applied on the micro
computers
5-4 Use of expert systems
Expert systems (ES) for decision support systems are spreading in business and accounting use these days， and they are expected to play an important role at the corporate decision-making in the future. We inves -tigated the present situation of introducing expert systems for DSS in the companies The result is in Table-22
Table-22 Use of expert systems for business and accounting activities ES Introduced Developing Planning No plan Others Total Scale-1 O( 0%) 。( 0%) 11(172%) 48(75 0%) 5( 7..8%) 64 Scale-2 1(0 4 ) 5(2 2 ) 24(10 5 ) 180(78 6 ) 19( 8..3 ) 229 Scale-3 O( 0 ) 2(2 2 ) 15(161 ) 67(720 ) 9( 9 7 ) 93 Scale-4 O( 0 ) 10(i“5 ) 31(23 3 ) 74(556 ) 18(13 5 ) 133 Total 1 ( 1 ) 17(3 3 ) 81(15 6 ) 369(711 ) 51(9 8 ) 519 *)N
=
519As we can see in the table， there are no manufacturing companies which have introduced ES for business activities in Japan yet. 17 com-panies (3 3 %) are in the developing stage and 81 companies (156%) are now under planning.. There are 51 companies (98%) which have not yet decid -ed whether to introduce ES or no.t 369 companies have no plan to intro -duce ES for business and accounting activities“
An examination of the table tells us that the larger the companies are，
80 Kagawa Unzver.szかEconomi正Review 462 it seems to take some time for ES to assist the corporate decision-making of business and accounting activities15 ) 6 Integrated accounting information systems Accounting information systems (AIS) have been changing rapidly， as information technology has greatly advanced.. Based on recent informa -tion technology， company-wide integration of AIS has become a core part of company information systems
We examine the recent problems of AIS; black box problems of accountant's jobs or accounting procedures as the result of introduction of computer systems into AIS， the effectiveness of monthly reporting state -ments， and the trend of integlation or totalization of AIS in business information systems.
6-1 Black box problems of AIS
Introduction of computer systems into AIS has brought many kinds of good points， such as speed-up and accuracy of data processing， integration of business activities， effective use of accounting data， etc， as we mentioned earlier But at the same time， it also brings up other problems such as black box of accountant's businesses or accounting procedures Accountant's jobs have been taught through on the job training (OJT) until now， but it became difficult for the company to use OJT for younger accountants or clerks after computer-based information systems were developed and had been introduced to business activities Today， training newcomers to handle the company's AIS is a very serious problem The 15)According to the answer by the respondents， the fields which are now expected for ES to be researched and developed， and whcih are considered to assist corporate decision-making are the following fields; managerial accounting， market forecasting， management simulation， fund management， financial anaylsis of customers com -panies， auditing and so on
463 A SysTtreemnsd i on Jf Ianptaengersatee Md Aanucfcaocutnutriinngg I Cnfoomrpmaantiieosn Table-23 Black box problems of accounting systems No Problem Some Problems Scale-1 24(32 0%) 43(57 3%) 8(10 7%) Scale-2 58 (22 9 ) 171(67 6 ) 24 ( 9 5 ) Scale-3 23 (23 7 ) 68(70 1 ) 6( 6 2 ) Scale-4 2l(l5 4 ) 97(71 3 ) 18(l32 ) Total 126 (22 5 ) 379 (67 6 ) 56(10 0 ) *)Nニ.561 question is raised based on that situation. -81
As we can see in Table-23
，
'no problem' shares 22..5%
，
そ
someprob働lems' is 67.6
%
and電manyproblems' is10.0%
Thinking from this result，as 'some problems' plus宅manyproblems' share 77.6
，
%
so we can under-stand that there are many problems as a result of the introduction of computer systems into AISlり
6-2 Period length for making monthly reporting statements
N ecessary time for making monthly reporting statements (B/S， P /L， etc) affects the revision and estimation of the following monthly plan It must be less than a month for the company managers to receive the monthly reporting statements.. The earlier， the better to revise the monthly report -ing plan of business of the following month..
As in Table-24， preparation time for making monthly reporting state -ments is about 19days (by actual working days after closing accounts) before introducing computer systems， but after introducing computers it is about 9..9days Comparison of both periods shows nearly a 50
%
time 16) The major means to cope with the problems raised by introducing computer systems ar巴 1 )training and education of accountants (62 companies)， 2) prepare:ieferenc巴 manuals for accountants (50)， 3) joint-development of accounting systems between systems designers& accountants (19)， 4) keep the hand or manual processing of accounting operations left(10) There are also 22 companies which answered 'no way'82 Kagawa University Economic Review 464 Table-24 Days for making monthly reporting statements Before After Mean S.D Mean S.D Scal巴1 18 7 8 6 10 9 5 7 Scale-2 18 7 10 9 9 9 5 6 Scale←3 19 7 11 1 9 7 5..6 Scale-4 19.7 11 5 9 3 5 2 Iotal 19 0 10 7 9 9 5 6
*
)
Before n=
440， after n=
528deduction -an extreme shortening This greatly profits corporate decision -making
Sufficient time， which was provided by shortening period of preparing monthly reporting statements， obtains desirable result for corporate deci -sion-making as it is shown in the table as 'effective' Before introducing computer systems it was not used effectively and its effectiveness shared only 1L8%， but after introducing computer systems it increased to 4L9 % At present managers can revise the corporate monthly plan as the monthly reports (BjS， P jL， etc) are prepared within at most ten days (in case 2 or 3 days) after closing accounts
6-3 Integration of accounting information systems
Table-25 The effectiveness of monthly reporting statements Before introduction After introduction Not Some Effective Not Some Effective Scale-1 20(31 3%) 39(60 9%) 5( 78%) 4(5 7%) 37(52 9%) 29(41 4%) Scale-2 2905..5 ) 140(749 ) 18( 9..6 ) 6(28 ) 123(569 ) 87(40 3 ) Scale-3 21(28.8 ) 41(562 ) 11051 ) 3(3 4 ) 49(557 ) 36(409 ) Scale-4 1305..7 ) 56(67 5 ) 14(169 ) 4(35 ) 57(504 ) 52 (46 0 ) Total 83(20 4 ) 276(67 8 ) 48018 ) 17(3 5 ) 266(546 ) 204(419 )
*
)
Before n=
407， after n=
487465 A SyTstreemnsd i on Jf Ianptaengersaet Meda Anucfcaocutnutirinngg I Cnfoomrpmaantiieons -83 Accounting information systems (AIS) have been playing a remarkable role in business information systems. They will also have a very distinc -tive function from now on and this will be changed and developed with the progress of NS， DBS and DSS In order to make efficient use of account -ing information， it is natural that the technology mentioned above engages strongly in integration of AIS Here we detail the present and future systems of AIS
The types of AIS are divided into five;1)financial accounting ori -ented AIS， 2) management accounting oriented AIS， 3)independent AIS，
that is to say， financial AIS and management AIS which exist separately，
4)functional management systems oriented AIS， where AIS is combined together as a part of those functional management systems， and 5)totalor integrated AIS based on DBS..
The situation of present AIS is in Table-26 According to the table，
Table-26 Integration of accounting information systems (pres巴nt) Type Fin.acc Mgmt acc Independent Functional Integrated Others Scale-l 21 (28 4%) 20(270%) 18(24 3%) 14(18 9%) 1( 1 4%) O( 0%) Scale-2 70 (26 9 ) 55(21 2 ) 73 (28 1 ) 50(19 2 ) 9 ( 3.5 ) 3(1 2 ) Scale-3 28 (28 0 ) 23(23 0 ) 27 (27 0 ) 18(18 0 ) 4( 4 0 ) 。( 0 ) Scale-4 36(26 3 ) 13(95 ) 47(343 ) 21 (153 ) 14(10 2 ) 6(43 ) Total 155(27 2 ) 111(19 4 ) 165 (28 9 ) 103(18 0 ) 28( 4.9 ) 9(1 6 ) *)N
=
571present AIS has two major types One is independent AIS. The ratio is 28..9
%
and it is ranked first The second type， that of financial centered AIS， sharing 27.2%
Other minor current shows that the third is manage-ment accounting oriented AIS，
sharing19.4，
%
and the functional manage-ment oriented AIS， sharing18..0%
So integrated AIS is not so spread out yet and it shares only4..9%
of the total companies at present.J
udging from the above figures， today's main AIS is centered on the financial-84 Kagawa UnzversityEw咋omκRevzeω 466
accounting oriented
When it comes to the scale analysis， independent AIS and integrated AIS especially of Scale-4 share much higher ratios. This may also be closely related with company's capability or power. In the case of larger companies， there are enormous volume of accounting information， so it is difficult to integrate the whole accounting information in one system (or DBS) now
Next is the future AIS and Table-27 shows the result“ The future
Table-27 Integration of accounting information systems (future) Fin.. acc Mgmt acc Independent Functional Integrated Others Scale-1 3(4 1%) 6(82%) 8(1l0%) 2(2 7%) 53(726%) 1(14%) Scale-2 3(12 ) 20(79 ) 20( 7 9 ) 6(2 4 ) 202(79 5 ) 4(16 ) Scale-3 。( 0 ) 6(6 2 ) 6( 6 2 ) O( 0 ) 84(86 6 ) 2(2 1 ) Scale-4 1(0 8 ) 10(7 5 ) 10 ( 7 5 ) 2(15 ) 113(84 3 ) 2(1 5 ) Total 7(l3 ) 42(7 5 ) 42( 7 5 ) 10(12 ) 452(81 0 ) 9(1 6 ) *)N = 558
trend is very clear - most companies aim at the integration or totalization of AIS in the future. This appears obvious in the figure of8LO
%
Though it is very difficult to have the integrated or total AIS， larger companies might have enough potential power (employees， technology， capital， etc) to overcome those kinds of problems even now. Having this stream as a model， we expect advanced integration of AIS in those larger companies soon. We can also expect that integrated AIS will be adopted by most companies in the future.
7 Summary
We reviewed the present status of computer systems， network systems， database systems， decision support systems and the trend of integrated accounting information systems inJ.apanese manufacturing companies in
467 A SyTstreemnsd i onf IJ anptaengersatee Md Aanucfcaocutnutriingng I Cnfoomrpmaantiieons the above sections -85-As the resu1tof the analysis， we can see that computer systems (not only main-frames but also office-computers and micro-computers) have already been introduced in almost all the companies The larger the company is， the more computers have been used for business activities The expense for computer systems has been increasing as the computer plays a key role in data processing. The use of NS has been intensifying in the business world. Most companies have already used NS within themselves and NS is expanding to inter-companies.. Most companies regard the following items as having special potential; the main implications for NS are accuracy and speed-up of data processing， man-power cut for office work and multiple use of data The main fields are functional management such as sales management，
inventory management， production management， and distribution manage司
ment The accounting management are ranked next
DBS also exhibits great dynamism in business administration. DBS is very common on main-frame computers of it and it is now prevailing on micro-computers The major purposes of it are multiple use of informa -tion， integration and rationalization of operations and improvement of process performance.. The main areas where DBS is introduced are similar to the case of NS. They are sales management， inventory management， purchase management， production management， and personnel manage-ment The accounting areas are not so dominant compared with that of functional management The distributed DBS and DBM are not so com-mon yet， but we assume they are spreading and playing an important role from now on..
DSS is not spreading as fast as NS and DBS. DSS is expected to gain a high function in corporate decision-making， but the process and proce
--86 Kagawa Universify EwnomκReview 468 dure of decison making of managers are very complex and many kinds of qualitative and quantitative elements influence on the corporate decision -making Itwill take some time for DSS to be used commonly， because clarifying the decision process of managers is a very laborious task.
Lastly the future accounting information systems is considered to be integrated or total AIS based on DBS. This is the ideal stage But when it comes to the immediate future， we think the financial accounting ori -ented AIS will substitute the central part， as the financial accounting is common to all companies Itis also strongly regulated by the commercial law and all companies are required to report B/S and P /L to the Govern-ment
[References]
[ 1] Date， C J.An lntroductioη to Databωe Systems， (second edition)， Addison
Wes-ley Publishing Co， 1977
[2] 1noue S， A Survey of Database Accounting 1nformation Systems (in Japanese)， The Kagawa U:四iversztyEwnomi正Revieω，Vo.l57 No. 3， 1984
[ 3 ] Kato， Y， The Use of Quantative Techniques in Management Accounting Activites， Sangyo Ke1n (in Japanese)， Vo.l45 N 0 1， 1985
[ 4] Uemura， S， The Foundatzon0/Database Systems， (in Japanese) Ohmu-sha， 1979 [Appendix]
Appendix-I Survey method and response rate
Here we explain briefly the survey method and the response ratio The manufactur -ing companies which are listed on any one of the stock exchanges in Japan， are chosen The population is 1，141 companies The questionnaire was mailed three times to those companies for 4 months from September 1st， 1987 to December 31st， 1987
The response rate is 51.7 % (the response ratio
=
590/1141 x 100) 111 details， the scale-wise responding companies are 82 in Scale-1， 266 in Scale-2， 102 in Scale-3， and 140 in Scale-4. As to classification of company scale， see footnote 2)469 A Trend oSystems inf IJ anptaengerastee Md Aancucfaocuntturiingng I Companies nformation -87 Appendix-2 General information of responding companies Position of the respondents Position of the r巴spondents Position Information Treasurer General Management Planning Others Scale-1 15 0% 36 3% 263% 12 5% 5.0% 50% Scale-2 39 4 24 6 9 9 12 5 8.0 5..7 Scale←3 52 5 18 8 5 0 11 9 5.0 6..9 Scale-4 72 1 11 4 4 3 3 6 4 3 4 3 Total 46 2 22 1 9 9 10 3 6 2 5 5 ヰ)Totaln=585， information n=270， treasurer nニ129，general affairs n=58，
manag巴mentn=60， corporate planningロ=36 and others口=32
2 Listed stock exchanges
Listed stock exchanges
Stock exchange Tokyo-1 Tokyo-2 Osaka-1 Osaka“2 Others
Scal巴ー1
。
%
51 2%。
%
36 6% 12 2%Scal巴-2 50 8 30 5 3 4 10 5
o
4Scale-3 82 2 9 9 3 0 3 0
。
Scaleイ 97.9o
7。
1 4。
Total 60 3 22 8 2 0 10.7o
7*
)
When a company is listed more than two stock exchanges and it includes Tokyo Stock Exchange， it is counted as listed on Tokyo Stock Exchange And when it does not include Tokyo Exchange and includes Osaka Stock Exchange it is counted as listed on Osaka Stock Exchange丘ndso on (Totaln=589， Tokyo-1 n=355， Tokyo-2 n=134，Osaka-1 n=12， Osaka-2 n=63， others n=25， no entry n=l)
3 Company scale
Company scale (1トnumberof factories and branches (unit) Factories Branches Domestic Overseas Total Domestic Overseas Total Scale-1 2..46
o
07 2..54 1 41 0..03 1 44 Scale時2 3..39o
15 3..53 2 65 0.13 279 Scale-3 5..25o
30 5 56 4..08 0.23 4..30 Scale-4 7..92o
61 8 53 7..45o
81 8..27 Total 4..66 027 4 94 3 95 0..31 4 2688 KagazィJaUnive.rsify Economic Revieω Company scale (2)ーoffice (unit) Offices Domestic Overseas Total Scale-1 5.31 0..03 5.33 Scal巴-2 11 40 0..20 11 24 Scal巴-3 24 29
o
84 25 12 Scale-4 21 02 2 63 23..65 Total 14 88o
83 15..71 *) Total (domestic) n=539. total (abroad) n=539Company scale (3)…capital， sales， employee and ordinary profit
Capital Sales Employee Ordinary profit Mean S D Mean S D Mean S D Mean S.D Scale-1 647 179 14，367 12，999 458 298 343 907 Scale-2 2，471 1，144 36，732 32，415 1，103 893 1，206 Scale-3 7，117 1，370 97，785 71，815 2，354 1，657 4.029 Scale-4 31，986 41，080 397，896 462，984 9，326 12，055 12，327 Total 10，024 23，522 129，874 273，847 3，181 6，871 4，237
*
)
Total n = 590 Capital， sales and ordinary profit(￥ million Yen) Employee (person) 4 lndustrial structure lndustrial structure(1) JSIC 12 13 14 15 16 17 18 19 20 21 % % % % % % % % % % Scale-1 7 3。
6..1 3.7 1 2 12 3 7 1 2 9.8。
Scale-2 6..4 1 1 2 3 2 3o
4 0..8 2 3o
I 14.3 0.4 Scale-3 11 8 2 9 2..0 1 0 1 0 2..9 6..9。
7.8。
Scale-4 2 9 2 1 5..7 1 4。。
3..6 1 4 17.1 4 3 Total 6..6 1 5 3 6 2.0o
5 10 3..6 0.5 13.2 1.2 2，173 5，170 18，170 10，315 22 %。
1。
5 1 4 1 0 *) lndustry code number is based on Japan Standard lndustrial Classification Code (JSIC) and each number shows as follows 12: Food， 13: Beverages， animal food and tobacco， 14: Textile， 15: Apparel， 16: Wood and wood products， 17: Furnitures， 18: Pulp， paper and paper products， 19: Publishing and printing， 20・Chemicals，21: Oil products and coal products， 22: Plastic products， 2:3: Rubber and rubber products， 24: Leather and leather products471 A Trend oSystems inf J Ianptaengerastee Md Aancucfoaucnttuirnign Ig Companies nformation
-89-25:Ceramics， stone and c1ay， 26・Ironand steel， 27: Nonferrous metals， 28: Fabricated metals， 29・Machinery，30:日ectrical machinery， 31: Transport equipment， 32: Pr巴cisioninstruments， 34・Miscellaneous Industrial structure (2) JSIC 23 24 25 26 27 28 29 30 31 32 34 % % % % % % % % % % % Scale-1 1 2 1 2 8 5 2 4 2 4 9 8 14..6 4..9 13 4 2 4 4 9 Scale-2 1 5
