ID | 20114 |
JaLCDOI | |
Sort Key | 1
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Title Alternative | Introductory Remarks on Profit Management
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FullText URL | |
Author |
Wada, Junzo
Kaken ID
researchmap
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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.
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Note | 論説
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Publication Title |
岡山大学経済学会雑誌
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Published Date | 2010-03-31
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Volume | volume41
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Issue | issue4
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Publisher | 岡山大学経済学会
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Publisher Alternative | The Economic Association of Okayama University
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Start Page | 1
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End Page | 16
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ISSN | 0386-3069
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NCID | AN00032897
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Content Type |
Journal Article
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Related Url | http://www.e.okayama-u.ac.jp/~shiryou/gakkaishi.htm
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OAI-PMH Set |
岡山大学
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language |
Japanese
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Copyright Holders | 岡山大学経済学会
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File Version | publisher
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NAID | |
Eprints Journal Name | oer
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