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ID 40536
フルテキストURL
著者
Wada, Junzo 岡山大学
抄録
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.
備考
論説 (Article)
発行日
2005-03-10
出版物タイトル
岡山大学経済学会雑誌
出版物タイトル(別表記)
Okayama Economic Review
36巻
4号
出版者
岡山大学経済学会
出版者(別表記)
The Economic Association of Okayama University
開始ページ
29
終了ページ
38
ISSN
0386-3069
NCID
AN00032897
資料タイプ
学術雑誌論文
関連URL
http://www.e.okayama-u.ac.jp/gakkai/
言語
English
論文のバージョン
publisher
査読
有り
Eprints Journal Name
oer