Rethinking Cost Allocation

DOI Open Access

Bibliographic Information

Other Title
  • 間接費配賦の再考

Abstract

<p>The topic of indirect cost allocation continues to be an old and new basic problem in both research and practice of management accounting and cost accounting. In terms of theoretical development, new methods such as ABC, TDABC, and Resource Consumption Accounting have been proposed. In terms of practical research, analytic models and academic surveys have been accumulated. However, has the gap between theory and practice really been bridged? The application area of cost accounting has been expanding to service industries and non-profit organizations. Under the changes in business environment, strategies and business models, how are the objectives of cost accounting and the subjects of cost accounting changing in various industries, and what kind of reconsideration is urged to the knowledge of cost accounting? In order to provide an opportunity to think again about why and how to allocate costs, we have chosen “Rethinking Cost Allocation” as a theme.</p>

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Details 詳細情報について

  • CRID
    1390854717730542592
  • DOI
    10.24747/jma.30.2_21
  • ISSN
    24340529
    09187863
  • Text Lang
    ja
  • Data Source
    • JaLC
    • KAKEN
  • Abstract License Flag
    Disallowed

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