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関連原価計算の意義について
https://bunkyo.repo.nii.ac.jp/records/3441
https://bunkyo.repo.nii.ac.jp/records/344161f8b2a5-f498-4625-80eb-5ce6dd089343
名前 / ファイル | ライセンス | アクション |
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BKSJ150006.pdf (1.0 MB)
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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 | 関連原価計算の意義について | |||||
タイトル | ||||||
タイトル | On The Historical Significances of Relevant Costing | |||||
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 examine on the historical significances of relevant costing. The relevant costing advocated by Charles T. Horngren and George H. Sorter was proposed to intervening a controversy between direct costing and absorption costing in external reporting (the direct costing controversy). At the same time the relevant costers refined the direct costing from the viewpoint of managerial decision-making, they tried to be constistent with traditional accounting systems and the framework of historical costs. Therefore, though they named relevant costing a third approach, it was resulted in a compromise. However, the relevant costing contributed to systematize by relevant cost concept a cost analysis for special decision problems. |
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書誌情報 |
情報研究 en : Information and Communication Studies 巻 15, p. 63-73, 発行日 1994-01-01 |
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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 | ||||||
BKSJ150006 | ||||||
作成日 | ||||||
日付 | 2012-01-17 |