ID | 20114 |
JaLCDOI | |
Sort Key | 1
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タイトル(別表記) | Introductory Remarks on Profit Management
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フルテキストURL | |
著者 | |
抄録 | 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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備考 | 論説
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出版物タイトル |
岡山大学経済学会雑誌
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発行日 | 2010-03-31
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巻 | 41巻
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号 | 4号
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出版者 | 岡山大学経済学会
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出版者(別表記) | The Economic Association of Okayama University
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開始ページ | 1
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終了ページ | 16
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ISSN | 0386-3069
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NCID | AN00032897
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資料タイプ |
学術雑誌論文
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関連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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言語 |
日本語
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著作権者 | 岡山大学経済学会
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論文のバージョン | publisher
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NAID | |
Eprints Journal Name | oer
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