A Study of the Theory and Practice of ABC/ABM

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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.