The Design of Product Costing: An Exploratory Study

DOI NDL Digital Collections Web Site

Bibliographic Information

Other Title
  • 製品原価計算の設計原理 : 探索的研究
  • セイヒン ゲンカ ケイサン ノ セッケイ ゲンリ タンサクテキ ケンキュウ

Search this article

Abstract

<p>The purpose of this paper is to investigate functions and the design of product costing in factories by empirical method. Although product costing still occupies the large proportion of the education, management accounting researchers have not analyzed this area so much. Then, this paper explores various elements of product costing, using not normative methodology but positive and empirical methodology. Analyzed by exploratory factor analysis, we found five functions of product costing. And these functions and some contingencies effect significantly on the scope of product cost, the selection of process or job costing, and the selection of who to be reported.</p>

Journal

Keywords

Details 詳細情報について

Report a problem

Back to top