@article{oai:bunkyo.repo.nii.ac.jp:00003383,
 author = {志村, 正},
 journal = {情報研究, Information and Communication Studies},
 month = {1990-01-01, 2012-01-17},
 note = {Activity-based costing(ABC) or transaction costing was advocated by Robin Cooper and Robert S. Kaplan as a method for allocating overhead costs to products. The purpose of ABC systems is to measure accurately product costs. In ABC systems the overhead costs is allocated each product on nonvolume-related cost driver such as setup times, numbers of setup, numbers of production run, numbers of parts. It's designed to be useful for the product decison making on product pricing, design, introduction and discontinuance of a particular product or product line.
　The purpose of this paper is to examine whether ABC is more useful for these decision making than attributable costing. It seems that ABC don't improve product dicision making. This paper provide a trial proposal for strategic cost analysis in purpose of product dicision making on discontinuance of products.},
 pages = {15--27},
 title = {活動基準原価計算に対する若干のコメント : 製品意思決定に関連して},
 volume = {11},
 year = {}
}