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原価計算モデルの考察 :TDABC を中心として
https://bunkyo.repo.nii.ac.jp/records/6050
https://bunkyo.repo.nii.ac.jp/records/60504e3a49e5-748c-4d44-83da-b38d38844e03
名前 / ファイル | ライセンス | アクション |
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BKSB010004.pdf (1.4 MB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2015-04-27 | |||||
タイトル | ||||||
タイトル | 原価計算モデルの考察 :TDABC を中心として | |||||
タイトル | ||||||
タイトル | A Study on the Costing Model of Time-driven ABC | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題 | 時間適用ABC | |||||
キーワード | ||||||
主題 | 活動基準原価計算 | |||||
キーワード | ||||||
主題 | 1段階配賦計算 | |||||
キーワード | ||||||
主題 | 未利用キャパシティ | |||||
キーワード | ||||||
主題 | キャパシティ・コスト率 | |||||
キーワード | ||||||
主題 | 単位時間 | |||||
キーワード | ||||||
主題 | Time-driven ABC | |||||
キーワード | ||||||
主題 | Activity-based Costing | |||||
キーワード | ||||||
主題 | one-stage allocation costing | |||||
キーワード | ||||||
主題 | unused capacity costs | |||||
キーワード | ||||||
主題 | capacity cost rates | |||||
キーワード | ||||||
主題 | unit time | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
著者 |
志村, 正
× 志村, 正 |
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著者 | ||||||
Shimura, Tadashi | ||||||
所属機関 | ||||||
文教大学経営学部 | ||||||
所属機関 | ||||||
Faculty of Business Administration, Bunkyo University | ||||||
内容記述 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | 本稿は、時間適用活動基準原価計算(TDABC)の原価計算モデルを中心に次の2つの論点を考察した。第1に、TDABC は1段階配賦計算モデルなのかという点、第2に、TDABC は標準原価計算への回帰かという点である。 TDABC は1段階ではなく、2段階配賦計算モデルと考えられる。また、TDABC は従来の標準原価計算とほぼ似たものであるが、製造間接費に関する限り、資源キャパシティ管理に焦点を当てた標準原価計算であり、理論的な考察が不十分な点も指摘できる。資源キャパシティの未利用キャパシティ(コスト)については、過大に測定されるように設計されている。 In this paper the auther particularly consider the costing model of time-driven activity-based costing (TDABC). It addresses the following two issues. (1) Is TDABC a one-stage allocation costing model? (2) Is TDABC a return to standard full costing? Through this study,the author propose some questions for these issues.It seems that TDABC is not one-stage costing model but is two-stage costing model.Moreover,TDABC is almost similar to the standard costing. As far as the overhead costs, however, it is the standard costing focused to resource capacity management, and the theoretical consideration to this issue is still incomplete. The unused capacity (costs) calculated by TDABC is designed to be overestimate. |
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書誌情報 |
経営論集 en : Journal of Public and Private Management 巻 1, p. 1-12, 発行日 2015-03-01 |
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ISSN | ||||||
収録物識別子 | 21892490 | |||||
著者版フラグ | ||||||
出版タイプ | VoR | |||||
フォーマット | ||||||
内容記述タイプ | Other | |||||
内容記述 | application/pdf | |||||
本文言語 | ||||||
日本語 | ||||||
ID | ||||||
BKSB010004 | ||||||
作成日 | ||||||
日付 | 2015-04-22 |