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

A Study of the Theory and Practice of ABC/ABM

ABC/ABM理论与实践研究

基本信息

批准号：
10303002
负责人：
YOSHIKARA Takeo
金额：
$ 9.34万
依托单位：
Yokohama National University
依托单位国家：
日本
项目类别：
Grant-in-Aid for Scientific Research (A)
财政年份：
1998
资助国家：
日本
起止时间：
1998 至 1999
项目状态：
已结题

来源：
https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-10303002/
关键词：
ABC ABM of Japan ABM of U.S.A.ABM of U.K.ABM of Germany ABM of Canada ABM of Italy integrated management system ホワイトカラー生産性 ABC 非製造関係間接費アクティビティ活動センターコスト・ドライバー ABM実態調査

项目摘要

Primary purpose of this study is to show the state of the art and the essence of ABC (Activity-Based Costing) and ABM (Activity-Based Management) which are acknowledged as new cost and management accounting system in stead of traditional cost accounting.In this study, extensive survey was implemented by ABC/ABM questionnaire. Since the same questions were asked to many companies in Japan, U.S.A., U.K., and Germany, Canada, Italy, the answers to these questions were processed statistically. These research results were very interesting. For example, ABC/ABM in Japan is often used for service cost management. In addition, ABC/ABM in Germany is used for not only indirect cost but direct cost.In theoretical study, research papers are as follows.(1) Contemporary issues of cost and management accounting in relation to business environment.(2) The Structure and characteristics of ABC/ABM.(3) Cost Accounting Standard and ABC.(4) Positive Study of ABC adoption promotion factor.(5) Theory and Practice of processkostenrechnung in Germany.(6) ABM and Budgeting(7) ABC/ABM in manufacturing industry.(8) ABC/ABM in service industry.(9) ABC/ABM in public utilities.(10) Positive study of ABC/ABM in JapanFinally, in this research we find that new cost and management accounting system must be integrated management system. In this system, many activities in the company and cost accounting system are integrated.

本研究以作业成本法（ABC）和作业管理法（ABM）为研究对象，通过问卷调查的方式，对被公认为替代传统成本会计的新的成本管理会计体系进行了深入的研究。由于同样的问题也被问到了日本、美国、英国、和德国、加拿大、意大利，对这些问题的答案进行了统计处理。这些研究成果很有意思。例如，日本的ABC/ABM经常用于服务成本管理。另外，德国的ABC/ABM不仅用于间接成本，也用于直接成本。(1)与商业环境有关的成本和管理会计的当代问题。(2)ABC/ABM的结构和特点。(3)成本会计准则和作业成本法。(4)作业成本法采用促进因素的实证研究。(5)德国工艺设计的理论与实践。(6)ABM与作业成本法（7）制造业中的ABC/ABM。(8)服务业的ABC/ABM。(9)公共事业中的ABC/ABM。(10)日本ABC/ABM的实证研究最后，本研究发现，新的成本管理会计体系必须是一体化的管理体系。在这个系统中，公司的许多活动和成本会计系统被整合在一起。