@article{oai:bunkyo.repo.nii.ac.jp:00003451,
 author = {志村, 正},
 journal = {情報研究, Information and Communication Studies},
 month = {1997-01-01, 2012-01-17},
 note = {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.},
 pages = {1--16},
 title = {活動基準変動予算の有効性},
 volume = {18},
 year = {}
}