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活動基準変動予算の有効性
https://bunkyo.repo.nii.ac.jp/records/3451
https://bunkyo.repo.nii.ac.jp/records/34519025ab1a-981f-492d-abb2-2b675e5ba1a8
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
BKSJ180002.pdf (1.2 MB)
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| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||||
|---|---|---|---|---|---|---|---|---|
| 公開日 | 2012-01-17 | |||||||
| タイトル | ||||||||
| タイトル | 活動基準変動予算の有効性 | |||||||
| タイトル | ||||||||
| タイトル | The Effectiveness of Activity-Based Flexible Budgeting and Variance Analysis | |||||||
| 言語 | ||||||||
| 言語 | jpn | |||||||
| 資源タイプ | ||||||||
| 資源タイプ | departmental bulletin paper | |||||||
| タイトル カナ | ||||||||
| その他のタイトル | カツドウ キジュン ヘンドウ ヨサン ノ ユウコウセイ | |||||||
| 著者 |
志村, 正
× 志村, 正
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| 著者 | ||||||||
| 値 | Shimura, Tadashi | |||||||
| 所属機関 | ||||||||
| 値 | 文教大学情報学部 | |||||||
| 内容記述 | ||||||||
| 内容記述タイプ | Abstract | |||||||
| 内容記述 | The objective of this paper is to examine the effectiveness of activity-based flexible budgeting and variance analysis. The traditional flexible budgeting and variance analysis has been adapted for controlling the indirect activity or support activity of productions and sales. It is tailored, however, on unit based cost driver, hence it only provide managers a limited, rough, and misleading information for control. In contrast, activity-based flexible budgeting and variance analysis provides managers for the clear relationship between resource inputs(costs) and outputs(products, services, etc.), and hence the informations encourage managers to promote a effective use of activity capacity resources, provides a clue for cost improvement and for improving a business performance. It's paticularly due to the higher correlation between the cost driver and consumption of activity costs. We can expect to further increase the effectiveness of activity-based flexible budget for cost control by introducing the value-added and nonvalue-added classifications of activity, and the efficiency variance into the variance analysis. |
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| 書誌情報 |
情報研究 en : Information and Communication Studies 巻 18, p. 1-16, 発行日 1997-01-01 |
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| 出版者 | ||||||||
| 出版者 | 文教大学 | |||||||
| ISSN | ||||||||
| 収録物識別子タイプ | ISSN | |||||||
| 収録物識別子 | 03893367 | |||||||
| 著者版フラグ | ||||||||
| 出版タイプ | VoR | |||||||
| 本文言語 | ||||||||
| 値 | 日本語 | |||||||
| ID | ||||||||
| 値 | BKSJ180002 | |||||||
| 作成日 | ||||||||
| 日付 | 2012-01-17 | |||||||
