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第3次産業の管理目的損益計算書 Management-Oriented Income Statements in the Third Industry 飯塚, 勲 27632 P(論文) Departmental statements for a trading company prepared by the direct cost method show marginal income by departments whereas statements by the full cost method show departmental gross profit and may show also departmental net profit. The reported net profit by departments may be misleading because of questionable expense allocation procedures. For managements control and planning purposes, direct percentages and marginal income percentages are more useful because of the comparability of the data. For checking on efficiency, the actual departmental marginal income percentages and direct cost for the period should be compared with budgeted percentages, percentages of past periods, and percentages of similar departments of other companies. If the required net income, the total fixed cost, and the estimated total direct costs are known, the average mark-up rate can be estimated. The fee to be charged for the average type of service job can be determined if the direct cost of the job and the mark-up rate are known. A service job may be undertaken eventhough the fee to be charged is less than normal if the fee covers direct costs, the job does not replace job that would otherwise be done for normal fees, and the action does not set a precedent for accepting lower fees. departmental bulletin paper 1990-07-31 application/pdf 福山大学経済学論集 1 15 60 79 AN00217633 https://fukuyama-u.repo.nii.ac.jp/record/5958/files/KJ00004168463.pdf https://fukuyama-u.repo.nii.ac.jp/records/5958 jpn