JaLCDOI 10.18926/OER/42019
Title Alternative Some Notable Points on Various Volume
FullText URL oer_018_2_059_080.pdf
Author Wada, Junzou|
Publication Title 岡山大学経済学会雑誌
Published Date 1986-09-30
Volume volume18
Issue issue2
Start Page 59
End Page 80
ISSN 0386-3069
language 日本語
File Version publisher
NAID 120002723041
JaLCDOI 10.18926/OER/41984
Title Alternative A Prerequisite Study on Idle Cost Problem
FullText URL oer_019_3-4_201_220.pdf
Author Wada, Junzou|
Publication Title 岡山大学経済学会雑誌
Published Date 1987-09-10
Volume volume19
Issue issue2
Start Page 201
End Page 214
ISSN 0386-3069
language 日本語
File Version publisher
NAID 120002723003
JaLCDOI 10.18926/OER/41907
Title Alternative Some Notes on Overhead
FullText URL oer_022_3-4_531_555.pdf
Author Wada, Junzou|
Publication Title 岡山大学経済学会雑誌
Published Date 1991-02-26
Volume volume22
Issue issue3-4
Start Page 531
End Page 555
ISSN 0386-3069
language 日本語
File Version publisher
NAID 120002722874
JaLCDOI 10.18926/OER/41563
Title Alternative Some Notes on 「Taylor Collection」
FullText URL oer_030_3_409_446.pdf
Author Wada, Junzo|
Publication Title 岡山大学経済学会雑誌
Published Date 1999-03-10
Volume volume30
Issue issue3
Start Page 409
End Page 446
ISSN 0386-3069
language 日本語
File Version publisher
NAID 110000129963
JaLCDOI 10.18926/OER/41479
Title Alternative Some Notes on Capacity and Value
FullText URL oer_032_4_149_159.pdf
Author Wada, Junzo|
Abstract This Article mainly focuses to the relationship between capacity and value. Recent Developments on Management Accounting rely on the theory of Value Chain heavily. For instance, supply chain management and customer relation management are from same origin. M. E. Porter insists that realization ofcompetitive advantage pay much more attention to strategic position inside specific industry; however, concrete measurements for profitable zoning are still vague. On the other side, traditional cost measurements keep to be fine tuned for tracking path on resource consumption. As one of such critical areas, capacity theory is more supportive for the analysis. Capacity theory has some theoretical features for the integration resource consumption and value creation. Restructuring of management accounting demands rational measurement methods on costs and value. This introduction to capacity theory might provide a handhold for remaking Legacy System.
Publication Title 岡山大学経済学会雑誌
Published Date 2001-03-10
Volume volume32
Issue issue4
Start Page 149
End Page 159
ISSN 0386-3069
language 日本語
File Version publisher
NAID 110000130074
JaLCDOI 10.18926/OER/40536
FullText URL oer_036_4_029_038.pdf
Author Wada, Junzo|
Abstract 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.
Publication Title 岡山大学経済学会雑誌
Published Date 2005-03-10
Volume volume36
Issue issue4
Start Page 29
End Page 38
ISSN 0386-3069
Related Url http://www.e.okayama-u.ac.jp/gakkai/
language 英語
File Version publisher
NAID 120002576157
JaLCDOI 10.18926/OER/21508
Title Alternative A Sketch on Accounting Control ~ From the Standpoint of Management Accounting Theory ~
FullText URL oer_042_1_017_023.pdf
Author Wada, Junzo|
Abstract This Note focuses on Management Control Systems and Accounting Control Function. The assertions and reputations rely on capacity problems are crucial point of views around the control function. Whenever discussing the modern management accounting theory, the management control system are based as platform theory. But more careful analysis and regards on control function are needed for building up modern management accounting theory.
Publication Title 岡山大学経済学会雑誌
Published Date 2010-06-25
Volume volume42
Issue issue1
Start Page 17
End Page 23
ISSN 0386-3069
Related Url http://www.e.okayama-u.ac.jp/~shiryou/gakkaishi.htm
language 日本語
Copyright Holders 岡山大学経済学会
File Version publisher
NAID 120002310970
JaLCDOI 10.18926/OER/20114
Title Alternative Introductory Remarks on Profit Management
FullText URL 41_4_001_016.pdf
Author Wada, Junzo|
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.
Publication Title 岡山大学経済学会雑誌
Published Date 2010-03-31
Volume volume41
Issue issue4
Start Page 1
End Page 16
ISSN 0386-3069
Related Url http://www.e.okayama-u.ac.jp/~shiryou/gakkaishi.htm
language 日本語
Copyright Holders 岡山大学経済学会
File Version publisher
NAID 120002310837