生産様式と原価計算形態

概要

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Recently many treatises on costing have been published one after another. Generally speaking, however, they deal only with costing in general and it seems to us that businessmen engaged in costing in day-to-day operations regret that those treatises are very abstract and cannot be applied in their own enterprises. In fact various types of costing are put into practice in the industrial world today. In the strict sense there exist as many types of costing as business concerns. So it seems not only difficult but almost meaningless for us to arrive at some general principles in costing by means of investigating the actual practices of costing in a great many concerns, for any type of costing actually adopted in a business concern has its own significance and speciality and cannot always be denayed on account of deviating from the costing principles in general. Consequently in this article we intend to research types of costing actually put into force in the industrial enterprises, not general principles in costing. The types of costing depend upon such factors as raw material, labour power, equipments and machinery which are used in manufacturing, and kinds of products and so forth, in a word upon the methods of production So in different production methods different types of costing are carried out. But we can classify the production methods to some groups and point out the corresponding types of costing The relationship between the methods of production and the types of costing are listed as follow [figure]
慶應義塾大学の論文
1960-09-25

著者

山口操
慶応義塾大学商学部

生産様式と原価計算形態

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概要

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