1970年代における米国直接原価計算の動向(1) : 直接原価計算の製品原価計算機能   :   Direct Costing in 1970's in the U.S.(1) : A Review of Product Costng Function of Direct Costing 

タイトル (ヨミ) 1970ネンダイ ニオケル ベイコク チョクセツ ゲンカ ケイサン ノ ドウコウ イチ チョクセツ ゲンカ ケイサン ノ セイヒン ゲンカ ケイサン キノウ
作成者 高橋, 賢
作成者 (ヨミ) タカハシ, マサル
作成者の別表記 Takahashi, Masaru
日本十進分類法 (NDC) 330
内容 This article discusses a trend of Direct Costing in 1970's in the U.S. In the early 1970's, there were some insistence on an application of Direct Costing for tax reporting purpose. And the controversy of Direct Costing, Fekrat versus Gordon=Cook and Largy, was occurred. In 1973,the Federal Income Tax Regulation was revised. In the early 1970's the CASB was settled. They supported the full absorption basis for inventory costing. They put an end to the controversy of application of Direct Costing for external reporting. In the same time, some researchers applied mathematical programming to Cost Accounting. They pointed out some defects of Direct Costing and advantages of Full Costing, which were said as advantages of Direct Costing.
公開者 千葉大学経済学会
コンテンツの種類 紀要論文 Departmental Bulletin Paper
DCMI資源タイプ text
ファイル形式 application/pdf
ISSN 0912-7216
NCID AN10005358
掲載誌情報 千葉大学経済研究 Vol.13 no.2 page.225-251 (19980930)
情報源 Economic journal of Chiba University
言語 日本語
著者版フラグ publisher

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