WEKO3
インデックスリンク
アイテム
FMSの原価計算
https://fukuyama-u.repo.nii.ac.jp/records/6004
https://fukuyama-u.repo.nii.ac.jp/records/6004869164fc-818a-46fa-b2ed-b4e464baa29b
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
KJ00004168509.pdf (2.0 MB)
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| Item type | 紀要論文(ELS) / Departmental Bulletin Paper(1) | |||||
|---|---|---|---|---|---|---|
| 公開日 | 1992-03-25 | |||||
| タイトル | ||||||
| タイトル | FMSの原価計算 | |||||
| タイトル | ||||||
| タイトル | Cost Accounting in Flexible Manufacturing Systems | |||||
| 言語 | en | |||||
| 言語 | ||||||
| 言語 | jpn | |||||
| 資源タイプ | ||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
| 資源タイプ | departmental bulletin paper | |||||
| ページ属性 | ||||||
| 内容記述タイプ | Other | |||||
| 内容記述 | P(論文) | |||||
| 記事種別(日) | ||||||
| 値 | 論文 | |||||
| 記事種別(英) | ||||||
| 言語 | en | |||||
| 値 | Article | |||||
| 著者名(日) |
飯塚, 勲
× 飯塚, 勲 |
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| 著者名よみ | ||||||
| 識別子Scheme | WEKO | |||||
| 識別子 | 27697 | |||||
| 姓名 | イイズカ, イサオ | |||||
| 著者名(英) | ||||||
| 識別子Scheme | WEKO | |||||
| 識別子 | 27698 | |||||
| 姓名 | Iizuka, Isao | |||||
| 言語 | en | |||||
| 著者所属(日) | ||||||
| 値 | 福山大学経済学部 | |||||
| 著者所属(英) | ||||||
| 言語 | en | |||||
| 値 | FUKUYAMA UNIVERSITY | |||||
| 抄録(英) | ||||||
| 内容記述タイプ | Other | |||||
| 内容記述 | 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. | |||||
| 雑誌書誌ID | ||||||
| 収録物識別子タイプ | NCID | |||||
| 収録物識別子 | AN00217633 | |||||
| 書誌情報 |
福山大学経済学論集 巻 16, 号 3, p. 1-45, 発行日 1992-03-25 |
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