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The development of guidline for cost accounting that fits in modern production systems.

The development of guidline for cost accounting that fits in modern production systems.
制定适合现代生产系统的成本核算指南。
批准号:
22330138
负责人:
SHIMIZU Takashi
金额:
$5.24万
依托单位:
依托单位国家:
日本
项目类别:
Grant-in-Aid for Scientific Research (B)
财政年份:
2010
资助国家:
日本
项目状态:
已结题
起止时间:
2010 至 2012

项目摘要

项目成果

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中文摘要
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英文摘要
In this research, at first we conducted the questionary and hearing investigations. Secondly, we figured out problem points of cost accounting under the modern production processes by the information we got from those investigations. Main problem points are: the difficulty in allocating overheads, the ambiguity of the result of cost accounting by the cost accounting module in ERP systems, and the change of the meaning of “Standard” in the standard costing. It is impossible for us to study them out perfectly but we try to propose the solutions for problems including these points.
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会议论文
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DOI: --
发表时间: 2012
期刊: 原価計算研究
影响因子: --
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发表时间: 2011
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影响因子: --
作者: [清水孝, 小林啓孝, 伊藤嘉博, 山本浩二]
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DOI: --
发表时间: 2012
期刊:
影响因子: --
作者: [Yuri Biondi, Jonathan Glover, Karim Jamal (Chair and principal co-author), James A. Ohlson, Stephen H. Penman, Shyam Sunder (invited principal co-author), and Eiko Tsujiyama, 福岡安則, 清水孝]
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IFRS導入による管理会計の視点の変化
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DOI: --
发表时间: 2011
期刊: 企業会計
影响因子: --
作者: [清水孝, 小林啓孝, 伊藤嘉博, 山本浩二, 辻山栄子, 福岡安則・黒坂愛衣, 松本祥尚, Chieko Minamiand Kenichi Nishioka, 井上善弘, 清水孝]
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17
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