@article{oai:bunkyo.repo.nii.ac.jp:00003380,
 author = {志村, 正},
 journal = {情報研究, Information and Communication Studies},
 month = {1991-01-01, 2012-01-17},
 note = {"Contribution Margin Analysis : No Longer Relevant/Strategic Cost Management : The New Paradigm". This title is the theme of the panel presented at the 1989 Annual Meeting of the American Accounting Association. It is a challenge to the traditional contribution margin approach and direct costing approach. This paper particularly pays attention to the issues that Robert S. Kaplan asserted in these discussion.
　In this panel, Kaplan attempted to demonstrate how the activity-based accounting approach can richly extend the domain of traditional contribution margin analysis and cost variability. His attempt was partially successful, but he didn't recognize the historical development of contribution margin approach.
　Therefore, this paper briefly traces the history of contribution margin approach and direct costing approach, then from historical viewpoint examines Kaplan's assertion.},
 pages = {61--73},
 title = {貢献差益法と活動基準原価分析},
 volume = {12},
 year = {}
}