カタオカ　ヒロト   Kataoka Hiroto   片岡　洋人    所属   明治大学専門職大学院  明治大学会計専門職研究科    職種   専任教授
発表年月日	2025/08/05
発表テーマ	Queuing Management for the Cost of Congestion and the Profit Potential.
会議名	American Accounting Association 2025 Annual Meeting, Chicago
主催者	American Accounting Association
学会区分	国際学会
発表形式	口頭（一般）
単独共同区分	共同
開催地名	Chicago
開催期間	2025/08/02～2025/08/06
発表者・共同発表者	Hiroto Kataoka, Meiji University Yuki Misui, Ryutsu Keizai University Hirohisa Hirai, Waseda University
概要	Congestion costs refer to opportunity losses (profit losses) caused by customer's balking orreneging behavior due to congestion; a study by Hirai and Kataoka (2024) modeled congestioncosts and showed that profits decrease when utilization rates increase too much. This makes itclear that controlling the rate of balking or reneging is essential to maximizing a business profits.Proper queuing management can prevent customer's balking or reneging due to wait times andcontribute to improved profits and a better customer experience. This has attracted attention as a means of building competitive advantage. The purpose of this paper is to extend the precedingmodel and explore the significance of controlling customer's balking or reneging behavior duringcongestion through simulation. It also discusses the profit potential and ways of control andexplores the role of queuing management in addressing congestion problems.