ID 20114
JaLCDOI
Sort Key
1
Title Alternative
Introductory Remarks on Profit Management
FullText URL
Author
Abstract
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.
Note
論説
Publication Title
岡山大学経済学会雑誌
Published Date
2010-03-31
Volume
volume41
Issue
issue4
Publisher
岡山大学経済学会
Publisher Alternative
The Economic Association of Okayama University
Start Page
1
End Page
16
ISSN
0386-3069
NCID
AN00032897
Content Type
Journal Article
Related Url
http://www.e.okayama-u.ac.jp/~shiryou/gakkaishi.htm
OAI-PMH Set
岡山大学
language
日本語
Copyright Holders
岡山大学経済学会
File Version
publisher
NAID
Eprints Journal Name
oer