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On the Historical Development of Cost Accounting at Kobe Mitsubishi Dockyard and Engine Works in 1905-1925

1905-1925年神户三菱造船厂和发动机厂成本会计的历史发展

基本信息

批准号：
03630075
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：
1991
资助国家：
日本
起止时间：
1991 至 1992
项目状态：
已结题

来源：
https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-03630075/
关键词：
Kobe Mitsubishi Dockyard and Engine Works Cost Accounting Shop and General Charges Account Allocation of Shop and General Charges Prime Costs Works in Progress Account Rate of Shop and General Charges on Wages Charges of Works in Progress Ac

项目摘要

The following historical records of the cost accounting of Kobe Mitsubishi Dockyard and Engine Works could be found out and collected at Kobe and Nagasaki Dockyard and Engine Works of Mitsubishi Heavy Industries, Mitsubishi Research Institute and Ryohjuh in support of the Grant-in-Aid for Scientific Research (C).(1) Monthly Accounts (31.7.1905-30.4.1926)(2) Revenue & Finished Works Cost Balance Book(1.5.1916-31.12.1926)(3) Inventory Books(1.11.1919-31.10.1926)(4) Estimate of Profit and Loss Account (1.7.1913-31.7.1927)(5) Details of Depreciation on Fixed Assets (1917-1926)These historical accounting data of Kobe Works were analyzed on Littleton's model of the genesis of cost accounting, namely, the three stages of mercantile bookkeeping, factory bookkeeping and cost accounting. Such an analysis obtained some findings. They can be summarized as follows:1. In 1905 when Kobe Works started business, it was at the stage of factory bookkeeping where the cost of work consists of only material … More s and labor, like Nagasaki Works. In 1906 and 1907, however, shop & general charges was allocated to the cost of finished construction Works at Kobe works, unlike Nagasaki works.2. In 1908 Kobe works allocated shop & general charges to the cost of finished shipbuilding Work on the wage rate earlier than Nagasaki Works. According to Littleton's definition, the stage of cost accounting means that shop & general charges is allocated to the cost of both finished and unfinished work. Therefore, Kobe works was at a kind of the transitional stage from factory bookkeeping to cost accounting.3. In 1909 "The Organization of Mitsubishi Dockyard and Engine Works" was put into force to unify the cost accounting practices at Kobe and Nagasaki Works. In accordance with the terms of this Organization, Kobe Works went back to the stage of factory bookkeeping.4. In 1912 Kobe Works and Nagasaki Works set up "Charges on Works in Progress a/c" by the notice from the head office. Unlike Nagasaki Works, however, Charges on Works in Progress a/c appeared at not only the balance sheet but the profit and loss account of Kobe Works to make all the shop & general charges to the period cost.5. In 1913 when "The Organization of Kobe Works" was established, Kobe Works allocated shop & general charges to the cost of finished and unfinished work but distinguished Charges on Works in Progress a/c from Prime Cost on Works in Progress a/c at the balance sheet in the same way as Nagasaki Works. This distinction between prime cost and charges means another kind of the transitional stage from factory bookkeeping to cost accounting. Less

以下是在三菱重工神户、长崎船坞、发动机厂搜集到的三菱神户船坞、发动机厂成本核算的历史记录：(1)每月账目（31.7.1905-30.4.1926）(2)收入及成品成本结算账（1.5.1916-31.12.1926）(3)存货账目（1.11.1919-31.10.1926）(4)损益预估账（1.7.1913-31.7.1927）（5)固定资产折旧明细（1917-1926））这些神户工厂的历史会计数据是根据Littleton的成本会计起源模型进行分析的，即：商业簿记、工厂簿记和成本会计三个阶段。这样的分析得到了一些发现。他们可以总结如下：1。1905年，当神户工厂开始营业时，它处于工厂簿记阶段，工作成本只包括材料和劳动力，就像长崎工厂一样。然而，在1906年和1907年，与长崎工厂不同，在神户工厂，车间和一般费用被分配到完工建筑工程的成本中。在1908年，神户工厂比长崎工厂更早地按工资率将车间和一般费用分摊到造船成品的成本中。根据利特尔顿的定义，成本会计阶段是指车间和一般费用分配到已完成和未完成工作的成本。因此，神户工厂正处于一种从工厂记账到成本核算的过渡阶段。1909年，为了统一神户和长崎工厂的成本会计做法，“三菱船坞和发动机工厂组织”生效。按照这个组织的规定，神户工厂又回到了工厂记账的阶段。1912年，神户工厂和长崎工厂根据总公司的通知，设立了“在工费用”。然而，与长崎工厂不同的是，神户工厂的在建工程费用不仅出现在资产负债表上，而且出现在损益账户上，使所有的车间和一般费用都成为期间成本。1913年，当“神户工厂组织”成立时，神户工厂将车间和一般费用分配到已完成和未完成的工程成本中，但与长崎工厂一样，在资产负债表上区分了在进行工程的费用和在进行工程的主要费用。主要成本和费用的区别意味着从工厂簿记到成本会计的另一种过渡阶段。少