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

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概要

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• Concerning my studies of the series "Trends of Cost Accounting",this time, I will study three articles referring to Activity-based Cost Accounting. These articles were reported in Management Accounting May 1993, issued by the IMA in America. Cost Accounting methods that are illustrated in these articles show different types but have something in common. The common feature is that these take notice of Activity-based Costing, adopt it and incorporate other cost accounting methods or cost computation, based on various cost consepts in an Activity-based Costing System. The first article I refer to is as follows: "COSTOMIZE YOUR COSTING SYSTEM, The best of ABC, absorption and direct costing leads to profits." by JACCIL.RODGERS,S.MARK COMSTOK and KARL PRITZ. In this article, a printing company adopts activity-cost accounting systems and incorporates absorption costing methods or direct costing methods into it. The second article refered to is as follows: "HOW CAN ADD VALUE TO DECISION MAKING Refinements can make an accounting system more accurate and more flexible." by LINDA F-CHRISTEN-SEN and DOUGLAS SHARP. Here.it is illustrated that in a machine shop,as a practice of costing for three models of product,first,manufacturing departments have been divided into six activity areas,appropriate cost drivers have been selected,and costing rates for the year have been established. An analysis of the total costs in each activity area finds that these costs can be stubdivided into the three suggested categories of short-term variable,short- termfixed.and committed fixed costs. Considering the above articles,! have developed various opinions regarding costs. The third article refered to is as follows: "Strategic Costing & ABC.Create high-quality products and services at the lowest possible price." by GILBERT Y.YANG,CMA and ROGER C.WU.CPA. Here was the illustration of products costing in a service center of a mortgage department,its ABC costing method initially having been based on a traditional method "volume-based"approach, but in a refined ABC cost accounting,the concept of capacity utilization was introduced. ABC was categorized simply as ABC,capacity ABC,and strategic ABC. Thus,fixed cost rates became differ with each ABC cost accountings. In this paper, an explanation of the differences of the amount allocated to each products by using four costing methods is emphasized. As a conclusion,strategic ABC is considered the best method for pricing under the cost estimation method. For any cost accounting system above,combining with the traditonal costing method with a cost analysis or cost concept developed already and constituted a more refined cost accounting system. We find that Activity-based Costing has already taken root in practice.

著者

• 潮崎 俊爾

  信州短期大学

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

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