原価計算の動向 : 活動基準原価計算の効用
スポンサーリンク
概要
- 論文の詳細を見る
This thesis is one of my research studies concerning "Trends of Cost Accounting" series,especially focused on "Utility of Activity-based Costing".In this article,! introduce "It's Time to Stop Overselling Activity-based Concepts" by H.Thomas Johnson (Management Accounting I.M.A. Vol.LXXIV No. 3 September 1992. pp.26-33). In the biginning of Johnson's article,he describes the GE practice of activity cost analysis and the developement of activity-based costing in American business.And also that it is urgently necessary to focus on total customer satisfaction rather than over sell activity-based concepts. According to my opinion, Johnson enphasized too much the quality management aspect of business, while activity-based concepts are created from cost accounting practice and theory. I think there is no conflict between their two aspect,so that I disagree with his oppinion.
- 信州短期大学の論文
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