公的部門における活動基準原価計算

概要

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In this article, we examined the Activity Based Costing in a public sector. We can discover a problem by introducing an Activity Based Costing. By a former method, a flat cut of a budget was performed. However, by introduction of an Activity Based Costing, We can improve duties in pinpoint. Such a cost information is the information that is plain for a citizen. Furthermore, an Activity Based Costing promotes efficiency of duties. It has to be careful to apply an Activity Based Costing to an indirect support task. In addition, We must examine a problem of unused resources.