result 48628 件
| 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 |
| Author | 中村 大介| 野崎 貴博| 光本 順| |
|---|---|
| Published Date | 2007-03-14 |
| Publication Title | 岡山大学埋蔵文化財調査研究センター紀要 |
| Volume | volume2005 |
| Content Type | Research Paper |
| Title Alternative | Bulletin of Archaelogical Research Center Okayama University 2004 |
|---|---|
| FullText URL | barc_2004_001_039.pdf barc_2004_040_046.pdf barc_2004_047_066.pdf barc_2004_i_iv.pdf |
| Author | 光本 順| 山本 悦世| 高田 貫太| 野崎 貴博| 岩﨑 志保| |
| Publication Title | 岡山大学埋蔵文化財調査研究センター紀要 |
| Published Date | 2006-03-15 |
| Volume | volume2004 |
| Start Page | 1 |
| End Page | 66 |
| language | Japanese |
| Copyright Holders | Archaeological Research Center, Okayama University |
| File Version | publisher |
| Title Alternative | Bulletin of Archaelogical Research Center Okayama University 2003 |
|---|---|
| FullText URL | barc_2003_001_036.pdf barc_2003_037_054.pdf barc_2003_055_076.pdf barc_2003_i_iv.pdf |
| Author | 光本 順| 野崎 貴博| 山本 悦世| 岩﨑 志保| |
| Publication Title | 岡山大学埋蔵文化財調査研究センター紀要 |
| Published Date | 2004-12-24 |
| Volume | volume2003 |
| Start Page | 1 |
| End Page | 76 |
| language | Japanese |
| Copyright Holders | Archaeological Research Center, Okayama University |
| File Version | publisher |
| Title Alternative | Bulletin of Archaelogical Research Center Okayama University 2002 |
|---|---|
| FullText URL | barc_2002_001_025.pdf barc_2002_026_058.pdf barc_2002_059_078.pdf barc_2002_i_iv.pdf |
| Author | 高田 浩司| 忽那 敬三| 光本 順| 野崎 貴博| 小西 猛朗| 岩﨑 志保| 藤田 浩明| 伊藤 健司| |
| Publication Title | 岡山大学埋蔵文化財調査研究センター紀要 |
| Published Date | 2004-02-27 |
| Volume | volume2002 |
| Start Page | 1 |
| End Page | 78 |
| language | Japanese |
| Copyright Holders | Archaeological Research Center, Okayama University |
| File Version | publisher |
| Author | 岡山大学埋蔵文化財調査研究センター| |
|---|---|
| Published Date | 2003-03-28 |
| Publication Title | 岡山大学埋蔵文化財調査研究センター紀要 |
| Volume | volume2001 |
| Content Type | Research Paper |
| Author | 岡山大学埋蔵文化財調査研究センター| |
|---|---|
| Published Date | 1993-12-20 |
| Publication Title | 岡山大学構内遺跡調査研究年報 |
| Volume | volume10 |
| Content Type | Others |
| Author | 岡山大学埋蔵文化財調査研究センター| |
|---|---|
| Published Date | 1992-12-21 |
| Publication Title | 岡山大学構内遺跡調査研究年報 |
| Volume | volume9 |
| Content Type | Research Paper |
| Author | 岡山大学埋蔵文化財調査研究センター| |
|---|---|
| Published Date | 1991-12-10 |
| Publication Title | 岡山大学構内遺跡調査研究年報 |
| Volume | volume8 |
| Content Type | Research Paper |
| Author | 岡山大学埋蔵文化財調査研究センター| |
|---|---|
| Published Date | 1990-11-20 |
| Publication Title | 岡山大学構内遺跡調査研究年報 |
| Volume | volume7 |
| Content Type | Research Paper |
| Author | 岡山大学埋蔵文化財調査研究センター| |
|---|---|
| Published Date | 1989-10-14 |
| Publication Title | 岡山大学構内遺跡調査研究年報 |
| Volume | volume6 |
| Content Type | Others |
| Author | 岡山大学埋蔵文化財調査研究センター| |
|---|---|
| Published Date | 2001-10-31 |
| Publication Title | 岡山大学構内遺跡調査研究年報 |
| Volume | volume18 |
| Content Type | Research Paper |
| Author | 岡山大学埋蔵文化財調査研究センター| |
|---|---|
| Published Date | 2000-08-31 |
| Publication Title | 岡山大学構内遺跡調査研究年報 |
| Volume | volume17 |
| Content Type | Research Paper |
| Author | 岡山大学埋蔵文化財調査研究センター| |
|---|---|
| Published Date | 2000-01-31 |
| Publication Title | 岡山大学構内遺跡調査研究年報 |
| Volume | volume16 |
| Content Type | Others |
| Author | 岡山大学埋蔵文化財調査研究センター| |
|---|---|
| Published Date | 1999-01-29 |
| Publication Title | 岡山大学構内遺跡調査研究年報 |
| Volume | volume15 |
| Content Type | Research Paper |
| Author | 岡山大学埋蔵文化財調査研究センター| |
|---|---|
| Published Date | 1997-11-30 |
| Publication Title | 岡山大学構内遺跡調査研究年報 |
| Volume | volume14 |
| Content Type | Research Paper |
| Author | 岡山大学埋蔵文化財調査研究センター| |
|---|---|
| Published Date | 1996-10-22 |
| Publication Title | 岡山大学構内遺跡調査研究年報 |
| Volume | volume13 |
| Content Type | Research Paper |
| Author | 岡山大学埋蔵文化財調査研究センター| |
|---|---|
| Published Date | 1995-12-28 |
| Publication Title | 岡山大学構内遺跡調査研究年報 |
| Volume | volume12 |
| Content Type | Research Paper |
| Author | 岡山大学埋蔵文化財調査研究センター| |
|---|---|
| Published Date | 1995-02-28 |
| Publication Title | 岡山大学構内遺跡調査研究年報 |
| Volume | volume11 |
| Content Type | Others |
| Author | 岡山大学埋蔵文化財調査研究センター| |
|---|---|
| Published Date | 1988-10-31 |
| Publication Title | 岡山大学構内遺跡調査研究年報 |
| Volume | volume5 |
| Content Type | Research Paper |
