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ABCの意思決定における役割と資源消費モデル
https://bunkyo.repo.nii.ac.jp/records/3430
https://bunkyo.repo.nii.ac.jp/records/34308bde4567-93b5-4356-be54-514fdbd9c0ff
名前 / ファイル | ライセンス | アクション |
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BKSJ160007.pdf (938.9 kB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2012-01-17 | |||||
タイトル | ||||||
タイトル | ABCの意思決定における役割と資源消費モデル | |||||
タイトル | ||||||
タイトル | The Role of Activity-Based Cost Systems in Decision-Making and Resource Usage Models | |||||
言語 | ||||||
言語 | jpn | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
著者 |
志村, 正
× 志村, 正 |
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著者 | ||||||
Shimura, Tadashi | ||||||
所属機関 | ||||||
文教大学情報学部 | ||||||
所属機関 | ||||||
Bunkyo University Faculty of Information and Communications | ||||||
内容記述 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | In this paper we exermine the role Activity-Based Cost systems (ABC) play in managerial decision-making and the effects of a resource usage models on management of fixed cost. ABC is attention-focusing and long-run orientation. ABC analysis, therefore, doesn't replace decision relevant cost analysis or contribution margin analyses, but functions as the starting point or the trigger in making a decision and applying such analysis. The resource usage models have a fundamental characteristic of ABC systems, and the models which can compute unused capacity costs for each activity resources provide much more useful and refining information to a management of fixed costs than previous cost systems. Recently there are several attempts to apply actively a ideas of ABC to decision making. Their attempts will be expected to extend ABC's potentials. |
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書誌情報 |
情報研究 en : Information and Communication Studies 巻 16, p. 99-111, 発行日 1995-01-01 |
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ISSN | ||||||
収録物識別子 | 03893367 | |||||
著者版フラグ | ||||||
出版タイプ | VoR | |||||
フォーマット | ||||||
内容記述タイプ | Other | |||||
内容記述 | application/pdf | |||||
本文言語 | ||||||
日本語 | ||||||
ID | ||||||
BKSJ160007 | ||||||
作成日 | ||||||
日付 | 2012-01-17 |