IDEAS home Printed from https://ideas.repec.org/a/ota/ecorev/10252-5246.html
   My bibliography  Save this article

間接費配賦計算における量的次元の考察 -補助部門費の配賦に焦点を当てて- = Implication of Quantitative Analysis in Indirect Cost Allocations: Focusing on Allocations of Service Department Costs

Author

Listed:
  • Hatamoto, Satoshi

Abstract

間接費の配賦計算の中で，部門別計算を行う場合，補助部門費を製造部門へ配賦する必要が出てくる。この補助部門費の配賦計算では，配賦率×配賦基準量という間接費配賦の計算原理にそぐわない計算が示されることがある。計算原理と数値問題における数式表現の不一致は初学者にとって学習障壁となっている可能性があり，本稿では，補助部門費の配賦について量的次元を分析することでいかなる不一致が生じているのかを明らかにし，不一致を避ける方法を議論する。

Suggested Citation

  • Hatamoto, Satoshi, 2013. "間接費配賦計算における量的次元の考察 -補助部門費の配賦に焦点を当てて- = Implication of Quantitative Analysis in Indirect Cost Allocations: Focusing on Allocations of Service Department Costs," 商学討究 (Shogaku Tokyu), Otaru University of Commerce, vol. 64(2/3), pages 195-201.
    • Handle: RePEc:ota:ecorev:10252/5246
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ota:ecorev:10252/5246. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Miura, Chiho (email available below). General contact details of provider: https://edirc.repec.org/data/deotajp.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.