原価計算のその後の動向 : 活動基準原価計算
スポンサーリンク
概要
- 論文の詳細を見る
There is a change,today.in cost accounting. For instance,by Norm Raffish,it's not that traditional cost accounting doesn't work---it's that the world it was designed for is rapidly disappearing. And by Jhon Y. Lee, activity - based costing (A B C) is appealing to many management accountants because of it's ability to deal with problems conventional cost accountingsistems create or faile to address. Then, according to general opinion, it is the matters of misallocation of costs and suboptimal pricing decisions resulting from it, the failure of accounting variances to properly explain operating results for process control, management's erroneous focus on short - term financial perfarmance measures, and so on. And, checking the present cost accounting, it is the problem of manufacturing environment in which direct labar usually accounts for a ballpark figure of 5 % to 15% of the cost and material accounts for 45% to 55%. that leaves us with a whopping 30% to 50% for overhead. And the overhead is shifting from variable to fixed or a result of our investments in automation. Given this scenario, it's notdifficult to imagine that our current cost accounting systems probably don't refrect the true cost of our products. John Y. Lee says, according to A B C, the proper cost control and product (service) pricing reguires firms to facus on true drivers of costs. Activities are the primary drivers and actvities should be the basis for allocating costs. Call Electric Circuits' ABC system illustrates the process and procedures firms must follow to identify cost deivers and implement ABC.
著者
関連論文
- 原価計算の動向 : 活動基準原価計算実践の諸相 : アメリカ実践例の研究
- 原価計算のその後の動向 : 活動基準原価計算
- 抄訳「ABC実行のための九つのステップ」
- 原価計算の動向 : 活動基準原価計算の効用
- 原価計算の最近の動向 : 業務処理基準原価計算、活動基準原価計算およびコスト・ドライバーについて