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FMSの原価計算 Cost Accounting in Flexible Manufacturing Systems 飯塚, 勲 27696 P(論文) Largely because busineses want to increase productivity and compete with foreign suppliers, the number of FMS installations in the United States is growing rapidly. A FMS is most appropriate for low to mid-volume, mid-variety production situations. FMS installations have changed many companies' manufacturing processes substantially, and have accentuated several cost accounting problems. These problems include justification of the acquisition of the FMS ; cost control ; product costing, including defining the cost center, aggregating the costs related to the FMS, and determining the overhead application base ; and performance measurement. This paper made clear these cost accounting problems and their proposed solutions. Attention may be focused on these cost accounting problems as the number of FMS installations in the United States increases. FMS job order costing model proposed in the context of full costing is examined in both the fourth paragraph and concluding remarks. departmental bulletin paper 1992-03-25 application/pdf 福山大学経済学論集 3 16 1 45 AN00217633 https://fukuyama-u.repo.nii.ac.jp/record/6004/files/KJ00004168509.pdf https://fukuyama-u.repo.nii.ac.jp/records/6004 jpn