Theories on Accounting Treatment of Unutilized Costs During the Coronavirus Pandemic

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  • 製作原価の算定とコロナ危機─無効原価に関する二つの学説によせて─
  • 製作原価の算定とコロナ危機 : 無効原価に関する二つの学説によせて
  • セイサク ゲンカ ノ サンテイ ト コロナ キキ : ムコウ ゲンカ ニ カンスル フタツ ノ ガクセツ ニ ヨセテ

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The purpose of this paper is to clarify why theories on the accounting treatment of unutilized costs were proposed during the Coronavirus pandemic. As a result of the analysis, it was found that one theory suggests a logic that can decrease the "volume level" in cost accounting, whereas the other theory proposes a logic to increase the "volume level." By offering new interpretations to these "volume level," both theories developed logics to change the amount of manufacturing costs and affect profit/loss for the concerned period. The implication seems to be that they presented accounting treatments to prevent the deterioration of assets and profits from appearing in the annual financial statements or to reduce payments for taxes and/or dividends.

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