@article{oai:fukuyama-u.repo.nii.ac.jp:00005985,
 author = {飯塚, 勲},
 issue = {1},
 journal = {福山大学経済学論集},
 month = {Jul},
 note = {P(論文), Some companies establish separate decision support groups to help users learn the ins and outs of the tools. Others rely on the users to train themselves. How training is organized depends on company philosophy and the level of technical skills already present. Top management must consider a number of policy issues in implementing a DSS. It must decide whether to target operational managers, analytical staff, or executive decision makers. It can choose highly focused software for single-applications or general-purpose software that has many applications. The support group can consist of specialists who provide extensive help to user or of a few people who answer questions and try to solve problems over the phone. Many companies use decision support systems for strategic planning analysis. Strategic planning applications often deal with cash-flow projections for alternatives. The primary issues affecting future applications of DSS seem to involve data, networks, and expert systems. Major ideas on decision support systems mentioned above are introduced from the latter half of study by Prof. Germain Boer, Which provides summary of literature and business practice surveys in the U.S.A.. Judging from the state of DSS applications, data-oriented DSS may be appropriate to inventory and material purchase topics in management accounting, and model-oriented DSS may be appropriate to budgeting, capital investment, linear programming, and strategic planning topics in management accounting.},
 pages = {40--70},
 title = {DSSと管理会計 (2・完)},
 volume = {16},
 year = {1991}
}