伝統的原価計算とABC(活動基準原価計算)

概要

論文の詳細を見る
Since the mid-1980, Activity-Based Costing Systems have been implemented into the manufacturing industries in place of obsolete Traditional Cost Accounting Systems in the U. S. A. This article studies the reasons why traditional cost accounting systems went out-of date and ABCSs have been advocated. An important defect of traditional cost accounting systems was already pointed out in the 1910s. Many people (academics and practitioners) made an effort to improve the traditional cost accounting systems but did not succeed, because their proposals needed much more cost than benefit manufacturing companies could get when they installed a new method. Today ABCSs are advocated especially for multi-product-manufacturing companies as most modern cost systems. It is due to an eye-opening progress of information technologies that the proposal of ABC system is made feasible.
四国大学の論文
1999-12-25