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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

  • Hatamoto, Satoshi
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    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。

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    File URL: http://barrel.ih.otaru-uc.ac.jp/bitstream/10252/5246/1/ER_64%282%e3%83%bb3%29_195-201.pdf
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    Article provided by Otaru University of Commerce in its journal 商学討究.

    Volume (Year): 64 (2013)
    Issue (Month): 2/3 ()
    Pages: 195-201

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    Handle: RePEc:ota:ecorev:10252/5246
    Contact details of provider: Postal: 3-5-21 Midori, Otaru, 047-8501
    Web page: http://www.otaru-uc.ac.jp/dept/econ/

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