@article{oai:bunkyo.repo.nii.ac.jp:00003430,
 author = {志村, 正},
 journal = {情報研究, Information and Communication Studies},
 month = {1995-01-01, 2012-01-17},
 note = {In this paper we exermine the role Activity-Based Cost systems (ABC) play in managerial decision-making and the effects of a resource usage models on management of fixed cost.
　ABC is attention-focusing and long-run orientation. ABC analysis, therefore, doesn't replace decision relevant cost analysis or contribution margin analyses, but functions as the starting point or the trigger in making a decision and applying such analysis.
　The resource usage models have a fundamental characteristic of ABC systems, and the models which can compute unused capacity costs for each activity resources provide much more useful and refining information to a management of fixed costs than previous cost systems.
　Recently there are several attempts to apply actively a ideas of ABC to decision making. Their attempts will be expected to extend ABC's potentials.},
 pages = {99--111},
 title = {ABCの意思決定における役割と資源消費モデル},
 volume = {16},
 year = {}
}