Yuichiro Hayashi's Website

Keynes' principle of effective demand based on the Keynesian multiplier effect is mathematically wrong. The equilibrium solution of an initial state: 5=Y*=2/(1 - 3/5(=MPC)), which is correct. ΔG=investment fund. An incremental state: 5+ΔG= Y** = (2+ΔG) / (1 - 3/5). The multiplier effect formula: ΔG = ΔG/(1 - 3/5). 2=5, which is incorrect. 5+ΔG=Y** =(2+ΔG) /(1-3/(5+ΔG)), which is correct.

Although Leontief's IO (input output) table is very useful, all the existing analytical results of the IO analysis for economies are mathematically wrong. The reason is that the correct solution for both the open model production equation and the price model equation should be joined to the single equation Y(=GDP)=H・V(=GVA), which is an Affine transformation.  

Walras' general equilibrium  (Walrasian equilibrium) in economies does not exist in capitalist societies from the existence of wisdom variables (desires for efficiency and extension) and the indeterminate relationship (Δfixed cost =ΔC_m ,finite value≠0) between a labor volume and its wages. GVA in the past can be uniquely determined depending on the fact of GVA's generation, while GVA in the future cannot be determined as long as decision making will variables (e.g. dismissal, innovation and consumer confidence etc. ) are not determined.

Keynes'  involuntary unemployment is caused by the conflict between Δπ^O (incremental profit and loss) and the other items (wages in the case of GVA) in the equation ΔX =ΔD^X_m+ ΔC_m (finite value≠0)+ ΔG + Δπ^O in a given incremental decrease of ΔX (GVA=GDP) . 

The logic of J.A. Shumpeter's innovation theory is mathematically shown.

The CVP analysis or the break-even analysis is easily  possible in business accounting under standard costing or absorption costing. 

Structural analysis for the Minami Bisan-Seto Bridge (suspension bridge) is introduced. 

One may diagnose the individual through observing society. 

One may diagnose society through observing the individual. 

→Producing→Flowing→Digesting→Burning→Reproducing→

→Others/Exercise→Exchange/Flowing→Digestion→Burning/Efficiency→ →Bones/Reproduction→

→Competition/Collaboration→Exchange/Direction→Digestion/Self→ →Desire/Efficiency→Custom/Creation/Media→

 Press Release: US Patent 2013,   A Business Method of Accounting under Standard Costing, Unifying Management and Financial Accounting, was Admitted as a Patent by the USPTO, 

Overview: Overview of the US Patent, 2013: Accounting Method and Accounting System

Resume: Hayashi's Resume

Contents

Prologue

Part 1 Management Accounting

　　§1   Derivation of the managed gross profit chart and the 45 degree break-even chart under absorption costing

　　§2   ACCOUNTING SYSTEM FOR ABSORPTION COSTING ( U.S. Patent 2007 Summary)

　　§3　ACCOUNTING SYSTEM FOR ABSORPTION COSTING （U.S. Patent 2007 PDF)

　  §4　 An actual example of the managed gross profit chart

     §5　 Supplementary explanations of the managed gross profit chart theory

     §6   The cause of Solomons' error in his break-even chart for absorption costing

　　§7    Profit planning in standard costing ( →Chapter 3, Economics)

      §8　 Preparation for economics 

      §9    A New Method of Making  Statement of Cash Flows for Economics (Japanese)

Part 2 Economics

　Chapter 1  Examination of the Keynesian Multiplier Effect Theory

     §1    Outline of the Examination of the Keynesian Multiplier Effect Theory

　   §2　 Input-Output Table Chart in National Economic Accounts

　　§3　 Examination of the Keynesian Multiplier Effect Theory 

　   §4　 Answers to My Questions for My Claim that the Keynesian Multiplier Effect Theory is Wrong 

      §5　 Additional Examination

　　　　　5.1 Economic effect of an increase or cut in taxes

　　　　　5.2 Two kinds of economic charts in the national accounts or in  business accounts

　　　　　5.3 Behavior of a two-degrees of freedom system

　　　　　 5.4 A reconsideration of the ΔY1 = ΔI2  / (1 - MPC) chart problem

  　§6　 A Flow-Chart to Disprove Errors in the Keynesian Multiplier Effect Theory

　　§7 　Past Difficult Problems Related to Keynes's investment multiplier

　   §8　 A Charting Method for an Economic Fluctuation Presented by the Author

　   §9　 Examination of the Equilibrium Theory Method in Deriving the Investment Multiplier Effect Formula 

         9.1 The conventional derivation method  for the investment multiplier effect formula using the equilibrium theory

         9.2 The cause of the error in the conventional equilibrium theory method to derive the　investment multiplier effect formula

         9.3 The significance of Keynes' principle of effective demand

         9.4 Doubts about the equilibrium theory method produced by the derivation of Keynes's investment multiplier effect formula

　Chapter 2  Presentation of a Cash Flow Matrix Analysis in Place of Leontief's Input-Output Analysis 

  Outline

  §1 Development to Business Input-Output table( Japanese)

  §2 Presentation of the Cash Flow Matrix (CF Matrix) Analysis for National Accounts and a Consideration of the Leontief Input Output Analysis Theory (PDF)

　Chapter 3    Production theory in enterprises, industries and national accounts 

      Introduction   Production theory derived from the managed gross profit chart theory  

　   §1　Profit Planning of an Enterprise Adopting Standard Costing   PDF

                           　-A Support of J.M.Keynes' Involuntary Unemployment-

　　 §2　Production Theory to Analyze Human Wisdom and Global Phenomena Operations   PDF

                        -A Disproof of Walras' General Equilibrium Theory-

Part3 Structural Mechanics　

Structural Analysis of the Minami Bisan-Seto Bridge( Suspension Bridge)

Part4 Oriental Medicine 

Mail :    yuhayashi@ymail.plala.or.jp    

Copyright

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Last updated (English): 14/May/2015    

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プレスリリース:管理会計と財務会計とを統一する損益分岐点図を利用する標準原価計算会計方法が日本国特許(2015年)に認定

概要:会計方法及び会計システム(2015年日本国特許) 

ケインズ乗数効果理論に基づく有効需要原理（有効需要の原理）は数学的に誤りである。 均衡解の初期状態： 5=Y*=2/(1 - 3/5(=MPC))  正しい。 ΔG=投資資金。増分状態： 5+ΔG = Y** = (2+ΔG) / (1 - 3/5)。乗数効果式： ΔG = ΔG/(1 -3/5)。 2=5  正しくない。 5+ΔG=Y**= (2+ΔG) /(1-3/(5+ΔG)) 正しい。

レオンチェフ産業連関表自体は大変有用であるが、産業連関表解析による従来の経済解析結果は全て数学的に誤りである。その理由は、開放型生産モデル式と価格モデル式の正解は、結合されて、Y(=GDP)=H・V(=GVA)(アフィン変換)、1式となるべきものであるからである。

資本主義社会では、英知変数（Ω変数）（能率、拡大欲望）の存在と、労働量と賃金間の不定性(固定費の存在)により、経済にワルラス一般均衡は存在しない。賃金にはGVA量と関数関係のない人間の意志や行動で定まる固定費賃金が含まれる。→過去のGVA量はGVAの発生事実により一意に定まるが、未来（一瞬先）のGVA量は未来の人間の意志変数（例えば解雇や技術革新、購買意欲）を定めない限り定まらない。 

ケインズによる非自発的失業は、式ΔX =ΔD^X_m+ ΔC_m (有限値≠0)+ ΔG + Δπ^Oにおいて、ΔX=GVA（GDP）の或る所与の減少の中で、Δπ^O(営業損益)と他の各項(GVA中では賃金)との間のせめぎ合いによって生じる。

経済理論への適用のために、企業キャッシュフロ－計算書の新しい作成方法が提供されている。

シュンペーターのイノベーション論理が数学的に示されている。

標準原価計算を含む全部原価計算による企業会計において、CVP分析,損益分岐点分析が容易に可能である。

南備讃瀬戸大橋(吊橋）構造解析が紹介されている。

潰瘍性大腸炎（Ulcerative colitis：通称 UC）の1治療法が提案されている。

人の病を観て社会の病を診る

社会の病を観て人の病を診る

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Copyright (c) Dec. 2003, by Yuichiro Hayashi, All rights reserved.