@article{oai:bunkyo.repo.nii.ac.jp:00003409,
 author = {志村, 正},
 journal = {情報研究, Information and Communication Studies},
 month = {1993-01-01, 2012-01-17},
 note = {Activity-Based Costing (ABC) was originally developed as a elaborate allocation method of overhead costs. However, it has gradually extended its application areas and increased it's value.
　This article discusses a part which ABC is played in making the managerial decisions.
It would be pointed out that:
(1) ABC isn't decision oriented.
(2) ABC improves the traditional decision model and the relevant cost analysis.
(3) ABC provides the trigger which improves the business incomes and changes quantitatively and qualitatively it's cost drivers, therefore reduces the costs.},
 pages = {105--121},
 title = {活動基準原価計算と経営意志決定},
 volume = {14},
 year = {}
}