Abstract
In conventional journalizing in accounting expression, when we purchase the material, the material is located in left side as debit and the money is located in right side as credit. However, according the engineers thinking way, it is easy to think die money as input for purchasing and the material as output. Set, it is easily understood for engineers if the money as credit expression is located in left side as input, and the material as debit expression is located in right side as output. We call this expression as "credit-debit expression" whereas we call the conventional expression as "debit-credit expression". In this paper, by using "credit-debit expression", the authors could recognize the same cause and result relationship expression between "input-output procedural relationships in project management" and "credit-debit expression", in the same style of input and output relationship of "Steplist management expression" of DTCN/DTC (Design To Customers' Needs/Design To Cost) methodology that is developed by Dr.Esaki of Asahi University. By having this recognition, authors identified that we can allocate the effective engineering activities and accounting items, before, between, and after of each accounting items, as the exact series of logical events and items to realize the something. Whereas, if the conventional people want to use and stay the expres sion in conventional accounting "debit-credit expression", it is easily to show the both expression or either expression by computer program and its mechanisms. By having this expression as "credit-debit expression", we can have the same "Ba (place)" to work together among accountants and engineers very effectively. This place open the new way of thinking and its horizon among accountants and engineers together to create and new effective thinking mechanism and procedure to realize the high value result of project than only using conve ntional accounting expressions. This paper is described the starting point of the possibility.
