Abstract
With the development of IT, data that can be acquired has become a lot and variably.
The business activities directly linked to profitability is able to take advantage of management information such as demand forecasting, and to promote the advancement of management activities.
In the underlying business activity of interest, because of rapidly changing business environment, such as globalization, it is difficult to take advantage of management information.
In this report, we describe how we can provide the information to support management activities to be a source of revenue management activities, use the system. Based on a technique called "Structure on Matrix" will be described in the case of cost accounting system as how to apply concrete
