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AA00260481-19650000-03919641
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AA00260481-19650000-03919641.pdf
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本文公開日 |
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タイトル |
タイトル |
Cost management in a special machinery company : especially on the standard direct costing
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著者 |
名前 |
安達, 和夫
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カナ |
アダチ, カズオ
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ローマ字 |
Adachi, Kazuo
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所属 |
Society of Business and Commerce, Keio University
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1965
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上位タイトル |
名前 |
Keio business review
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4
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1965
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開始ページ |
69
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終了ページ |
93
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This paper is intended to describe the cost management practices in a company specialized in the manufacture of time control machines. Presently (in 1963) a standard direct costing system is employed by this company. Theoretically speaking the company's system is somewhat different from the so-called direct costing. Yet some difference is unescapable, since such ideal form as "a differential cost for a differential purpose" appears to be difficult to supply data on costs as rich as possible to serve for business management in view of the limited man-power for clerical works. Practically the most multi-purpose use of limitedly available cost informations is required. From such viewpoint, the standard direct costing system of the company seems very suggestive. So, in this paper we want to present the company's practices laying stress on the manufacturing profit report as the most significant information to be derived by the system, as well as the management methods for cost-down, in connection with the systems of accounting and production control.
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