利益管理論序説  [in Japanese] Introductory remarks on profit management  [in Japanese]

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Author(s)

Abstract

This paper contains that institutional stage of the historical development on profit management. Especially, focusing to the cross points for standard costing and budgeting process, the most important meanings among the controversies are revealed. On this side, some notable materials from NACA-National Association of Cost Accountants-are required for the best examination of the control concept. Assumptions of standard costs at manufacturing process obtain a smoother induction of budgeting and budgeting as alternatives for standard cost control is more effective. Whenever productive capacity has gone over sales force, emerging idle costs is unavoidable. The beginnings of controlling idle capacity means the early days of profit control differ from cost control.

Journal

  • Okayama economics review

    Okayama economics review 41(4), 229-244, 2010-03

    岡山大学経済学会

Codes

  • NII Article ID (NAID)
    120002310837
  • NII NACSIS-CAT ID (NCID)
    AN00032897
  • Text Lang
    JPN
  • Article Type
    journal article
  • Journal Type
    大学紀要
  • ISSN
    03863069
  • NDL Article ID
    10632074
  • NDL Source Classification
    ZD11(経済--経済学)
  • NDL Call No.
    Z3-940
  • Data Source
    NDL  IR 
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