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ID 41479
フルテキストURL
タイトル(別表記)
Some Notes on Capacity and Value
著者
和田 淳三 岡山大学
抄録
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.
備考
論説 (Article)
発行日
2001-03-10
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
32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
149
終了ページ
159
ISSN
0386-3069
NCID
AN00032897
資料タイプ
学術雑誌論文
言語
Japanese
論文のバージョン
publisher
査読
有り
Eprints Journal Name
oer