ID | 40536 |
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Sort Key | 3
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フルテキストURL | |
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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.
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備考 | 論説 (Article)
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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 | 2005-03-10
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巻 | 36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 | 29
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終了ページ | 38
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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/gakkai/
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OAI-PMH Set |
岡山大学
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言語 |
英語
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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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