权益分类	功能权益	普通用户	{{item.name}}会员
{{category.name}}	{{benefitItem.name}}

On the Historical Development of Cost Accounting at Nagasaki Dockyard and Engine Works in 1912-1925

1912-1925年长崎造船厂和轮机厂成本会计的历史发展

基本信息

批准号：
05630082
负责人：
TOYOSHIMA Yoshikazu
金额：
$ 1.02万
依托单位：
TOHOKU UNIVERSITY
依托单位国家：
日本
项目类别：
Grant-in-Aid for General Scientific Research (C)
财政年份：
1993
资助国家：
日本
起止时间：
1993 至 1994
项目状态：
已结题

来源：
https://kaken.nii.ac.jp/en/grant/KAKENHI-PROJECT-05630082/
关键词：
Nagasaki Dockyard and Engine Works Cost Accounting Littleton's Three Stages model Charges on Works in Progress a c Prime Cost on Works in Progress a Works in Progress a Finished Works Cost a Machine Hour Method 長崎造船所年報長崎造船所月末勘定書三菱合

项目摘要

The purpose of this research is to collect the historical cost accounting records of Nagasaki Dockyard and Engine Works and to interview with some former controllers of it in order to describe the genesis process of cost accounting at Nagasaki Dockyard and Engine Works in 1912-1925 according to Littleton's model ; that is, cost accounting generates through the three stages of mercantile bookkeeping, factory bookkeeping and cost accounting. The research results obtained can be summarized as follows :(1)Since 1900 Nagasaki Dockyard and Engine Works had been at the stage of factory bookkeeping where the cost of works consists of prime cost (i.e., direct materials and direct labor) and shop & general charges are considered as the period cost. In 1912, however, the shop & general charges allocated to unfinished works were transferred to "Charges on Works in Progress a/c" that was distinguished from "Prime Cost on Works in Progress a/c", although the rest of shop & general charges was still … More treated as the period cost.(2)In 1913 the shop & general charges allocated to finished works were added to prime cost at "Finished Works Cost a/c" and recognized as the product cost. At the same time Nagasaki Dockyard and Engine Works started to allocate general charges to such shops of independent profit system as foundry, galvanizing shop and the like.(3)In 1914 general charges allocated to unfinished works in independent shops were transferred to "Charges on Works in Progress a/c".(4)In 1915 machine shops experimented with a new method of allocating shop & general charges to works by means of machine hours. In 1917 Nagasaki Dockyard and Engine Works adopted the machine hour method instead of the wage method in machine shops.(5)In 1918 "Charges on Works in Progress a/c" and "Prime Cost on Works in Progress a/c" were disappeared from the balance sheet of Nagasaki Dockyard and Engine Works, and the shop & general charges allocated to unfinished works as well as the prime cost of unfinished works were debited to "Works in Progress a/c". According to Littleton's definition, this means the stage of cost accounting. Therefore, Nagasaki Dockyard and Engine Works in 1912-1917 can be considered to have been at the transitional stage from factory bookkeeping to cost accounting. Less

本研究的目的是搜集长崎造船厂的历史成本会计记录，并访谈其前任管理者，以利特尔顿的模式描述1912-1925年间长崎造船厂成本会计的发生过程;也就是说，成本会计的产生经历了商业记账、工厂记账和成本核算三个阶段。（1）自1900年以来，长崎造船厂和轮机厂一直处于工厂簿记阶段，工程成本由主要成本（即，直接材料和直接人工）以及车间和一般费用被视为期间成本。然而，在1912年，分配给未完成工程的车间和一般费用被转移到“在建工程费用a/c”，与“在建工程主要成本a/c”不同，尽管其余的车间和一般费用仍然是“在建工程费用a/c”。 ...更多信息作为期间成本。(2)In 1913年分配给完工工程的车间和一般费用被添加到“完工工程成本a/c”的主要成本中，并被确认为产品成本。与此同时，长崎造船厂和发动机厂开始向铸造厂、镀锌厂等独立盈利系统的车间分配一般费用。(3)In 1914年，分配给独立商店未完成工程的一般费用被转移到“在建工程费用a/c”。(4)In 1915年，机械厂尝试了一种新的方法，即通过机器工时将车间和一般费用分配给工作。1917年，长崎造船厂和发动机厂采用了机器工时法，而不是机器车间的工资法。(5)In 1918年长崎造船厂和发动机厂的资产负债表中不再有“在建工程费用a/c”和“在建工程主要成本a/c”，分配给未完成工程的车间和一般费用以及未完成工程的主要成本记入“在建工程a/c”的借方。根据利特尔顿的定义，这意味着成本核算阶段。因此，1912-1917年的长崎造船厂和轮机厂可以认为处于由工厂簿记向成本核算的过渡阶段。少