| JaLCDOI | 10.18926/OER/20114 |
|---|---|
| Title Alternative | Introductory Remarks on Profit Management |
| FullText URL | 41_4_001_016.pdf |
| Author | Wada, Junzo| |
| 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. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2010-03-31 |
| Volume | volume41 |
| Issue | issue4 |
| Start Page | 1 |
| End Page | 16 |
| ISSN | 0386-3069 |
| Related Url | http://www.e.okayama-u.ac.jp/~shiryou/gakkaishi.htm |
| language | Japanese |
| Copyright Holders | 岡山大学経済学会 |
| File Version | publisher |
| NAID | 120002310837 |
| JaLCDOI | 10.18926/OER/21508 |
|---|---|
| Title Alternative | A Sketch on Accounting Control ～ From the Standpoint of Management Accounting Theory ～ |
| FullText URL | oer_042_1_017_023.pdf |
| Author | Wada, Junzo| |
| Abstract | This Note focuses on Management Control Systems and Accounting Control Function. The assertions and reputations rely on capacity problems are crucial point of views around the control function. Whenever discussing the modern management accounting theory, the management control system are based as platform theory. But more careful analysis and regards on control function are needed for building up modern management accounting theory. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2010-06-25 |
| Volume | volume42 |
| Issue | issue1 |
| Start Page | 17 |
| End Page | 23 |
| ISSN | 0386-3069 |
| Related Url | http://www.e.okayama-u.ac.jp/~shiryou/gakkaishi.htm |
| language | Japanese |
| Copyright Holders | 岡山大学経済学会 |
| File Version | publisher |
| NAID | 120002310970 |
| JaLCDOI | 10.18926/OER/40536 |
|---|---|
| FullText URL | oer_036_4_029_038.pdf |
| Author | Wada, Junzo| |
| Abstract | Capacity management has one of the most important issues for management accounting and cost management. It has huge accumulation of theoretical and empirical research through the 20th century. In other words, there remain many inextricable disputes on capacity management. Turning to the real business world, we must solve a variety of challenges from strategic mixture of company resources and measurement for their components. Now, capacity is the value−creating ability of an organization. Its ability comes from proper shapes of capacity and cost management system. This paper shows that measurement concept and techniques for capacity costing from historical background are mainly focusing on physical asset. Adding to that, central issue has been around the distribution of unused capacity cost to products. Today’s view of capacity cost management is reinforced to notify forward−looking not retrospective. In this meaning, this paper addresses that capacity cost management should provide supportive instruments in current and future utilization of capacity including nonphysical asset. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2005-03-10 |
| Volume | volume36 |
| Issue | issue4 |
| Start Page | 29 |
| End Page | 38 |
| ISSN | 0386-3069 |
| Related Url | http://www.e.okayama-u.ac.jp/gakkai/ |
| language | English |
| File Version | publisher |
| NAID | 120002576157 |
| JaLCDOI | 10.18926/OER/41479 |
|---|---|
| Title Alternative | Some Notes on Capacity and Value |
| FullText URL | oer_032_4_149_159.pdf |
| Author | Wada, Junzo| |
| Abstract | This Article mainly focuses to the relationship between capacity and value. Recent Developments on Management Accounting rely on the theory of Value Chain heavily. For instance, supply chain management and customer relation management are from same origin. M. E. Porter insists that realization ofcompetitive advantage pay much more attention to strategic position inside specific industry; however, concrete measurements for profitable zoning are still vague. On the other side, traditional cost measurements keep to be fine tuned for tracking path on resource consumption. As one of such critical areas, capacity theory is more supportive for the analysis. Capacity theory has some theoretical features for the integration resource consumption and value creation. Restructuring of management accounting demands rational measurement methods on costs and value. This introduction to capacity theory might provide a handhold for remaking Legacy System. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2001-03-10 |
| Volume | volume32 |
| Issue | issue4 |
| Start Page | 149 |
| End Page | 159 |
| ISSN | 0386-3069 |
| language | Japanese |
| File Version | publisher |
| NAID | 110000130074 |
| JaLCDOI | 10.18926/OER/41563 |
|---|---|
| Title Alternative | Some Notes on 「Taylor Collection」 |
| FullText URL | oer_030_3_409_446.pdf |
| Author | Wada, Junzo| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 1999-03-10 |
| Volume | volume30 |
| Issue | issue3 |
| Start Page | 409 |
| End Page | 446 |
| ISSN | 0386-3069 |
| language | Japanese |
| File Version | publisher |
| NAID | 110000129963 |
| JaLCDOI | 10.18926/OER/41907 |
|---|---|
| Title Alternative | Some Notes on Overhead |
| FullText URL | oer_022_3-4_531_555.pdf |
| Author | Wada, Junzou| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 1991-02-26 |
| Volume | volume22 |
| Issue | issue3-4 |
| Start Page | 531 |
| End Page | 555 |
| ISSN | 0386-3069 |
| language | Japanese |
| File Version | publisher |
| NAID | 120002722874 |
| JaLCDOI | 10.18926/OER/41984 |
|---|---|
| Title Alternative | A Prerequisite Study on Idle Cost Problem |
| FullText URL | oer_019_3-4_201_220.pdf |
| Author | Wada, Junzou| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 1987-09-10 |
| Volume | volume19 |
| Issue | issue2 |
| Start Page | 201 |
| End Page | 214 |
| ISSN | 0386-3069 |
| language | Japanese |
| File Version | publisher |
| NAID | 120002723003 |
| JaLCDOI | 10.18926/OER/42019 |
|---|---|
| Title Alternative | Some Notable Points on Various Volume |
| FullText URL | oer_018_2_059_080.pdf |
| Author | Wada, Junzou| |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 1986-09-30 |
| Volume | volume18 |
| Issue | issue2 |
| Start Page | 59 |
| End Page | 80 |
| ISSN | 0386-3069 |
| language | Japanese |
| File Version | publisher |
| NAID | 120002723041 |
