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ABC貢献利益分析 : 最適プロダクト・ミックスを中心として
https://bunkyo.repo.nii.ac.jp/records/6807
https://bunkyo.repo.nii.ac.jp/records/6807ab5a2400-d3d8-4061-b3cd-9bb1eaa824a1
名前 / ファイル | ライセンス | アクション |
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BKSB020007 (895.9 kB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2018-04-04 | |||||
タイトル | ||||||
タイトル | ABC貢献利益分析 : 最適プロダクト・ミックスを中心として | |||||
タイトル | ||||||
タイトル | The Application of ABC Contribution Margin Analysis to Short-term Optimal Product Mix Decisions | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題 | ABC(Activity-based Costing) | |||||
キーワード | ||||||
主題 | 貢献利益 | |||||
キーワード | ||||||
主題 | 限界利益 | |||||
キーワード | ||||||
主題 | 貢献利益分析 | |||||
キーワード | ||||||
主題 | 段階変動費 | |||||
キーワード | ||||||
主題 | ABC(Activity-based Costing) | |||||
キーワード | ||||||
主題 | contribution margin | |||||
キーワード | ||||||
主題 | marginal income | |||||
キーワード | ||||||
主題 | contribution margin analysis | |||||
キーワード | ||||||
主題 | step-variable costs | |||||
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 | ||||||
文教大学経営学部 | ||||||
所属機関 | ||||||
Faculty of Business Administration, Bunkyo University | ||||||
内容記述 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | ABC(Activity-based Costing)に基づく貢献利益分析は価格決定、プロダクト・ミックス、部品の 自製・外注決定問題などの製品関連意思決定に有用な情報を提供する。本稿はその中でも最適プロダク ト・ミックスに焦点を当て、ABC 貢献利益分析が当該意思決定にどのように適用されるのかを考察す る。特に、段取費などの段階変動費がプロダクト・ミックス決定においてどのような役割を果たすかを 検討することによって、ABC 貢献利益分析の伝統的貢献利益分析に対する優位性と段階変動費を単位 化することの問題点について指摘する。ABC 貢献利益分析は最適プロダクト・ミックス意思決定に適 用するには一定の限界が認められる。 Contribution Margin Analysis based on ABC(Activity-based Costing) provides business managers a useful information on product related decisions suchas pricing,product mix,make or buy,drop etc. The main objective of this article focus to short-term optimal product-mix decision and is to consider about how ABC contribution margin analysis is applied in this decision.In paticular,by considering the roles of step-variable costs in product-mix decision,we suggest the advantages of ABC contribution margin analysis on traditional contribution margin analysis and the problems in regard to unitizing step-variable costs. There is a certain limitation of this analysis in making the optimal product-mix decision. |
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書誌情報 |
経営論集 en : Journal of Public and Private Management 巻 2, p. 1-13, 発行日 2016-03-28 |
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ISSN | ||||||
収録物識別子 | 21892490 | |||||
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 | ||||||
BKSB020007 |