関連原価計算の意義について On The Historical Significances of Relevant Costing

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抄録

 In this paper we examine on the historical significances of relevant costing. The relevant costing advocated by Charles T. Horngren and George H. Sorter was proposed to intervening a controversy between direct costing and absorption costing in external reporting (the direct costing controversy). At the same time the relevant costers refined the direct costing from the viewpoint of managerial decision-making, they tried to be constistent with traditional accounting systems and the framework of historical costs. Therefore, though they named relevant costing a third approach, it was resulted in a compromise. However, the relevant costing contributed to systematize by relevant cost concept a cost analysis for special decision problems.

収録刊行物

  • 情報研究

    情報研究 15, 63-73, 1994

    文教大学

各種コード

  • NII論文ID(NAID)
    110001150669
  • NII書誌ID(NCID)
    AN00116589
  • 本文言語コード
    JPN
  • 資料種別
    Departmental Bulletin Paper
  • ISSN
    03893367
  • データ提供元
    NII-ELS  IR 
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