A Study of the Special Cost of Employing the Handicapped : Theoretical and Positive Actual Cost Accounting Research(In Honour of the Retirement of Professor Tsutomu NODA)

概要

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The general purpose of this research work was to contribute to the development of the structure of actual cost accounting. Attempts at positive research were made from two directions. The structure of the work is given below. I. Theoretical and Basic Research: A. Financial accounting and actual cost accounting 1. Understanding the essentials of financial accounting 2. An introduction to the history of the development of actual cost accounting 3. Actual cost accounting and accounting control B. Spheres of application of actual cost accounting 1. Medium and small businesses and actual cost accounting (a.) Development of the slip system of actual cost accounting (the above is one sphere) 2. A study of the "special cost" of the employment of the handicapped in a private firm (a.) Research into costs of employing the handicapped (1) list of literature on this subject (the above is second sphere)
静岡県立大学の論文
1994-03-31