抄訳「ABC実行のための九つのステップ」
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概要
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In my on-going studies of the series "Trends of Cost Accounting", this time, I will present one case of the practice of Activity-Based Cost Accounting (ABC) through one article from the U.S. This article was reported in Management Accounting (April, 1994), issued by the IMA in the U.S. The company referred to is Pennsylvania Blue Shield, a maker of various medical products. According to this company's manager, implementing ABC involves nine steps. Details of these nine steps were described in an article by Angera Norkiewicz. This description is very useful for us in understanding ABC. Moreover, I give another niece of relevant advice concerning ABC.
- 信州短期大学の論文
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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