@article{oai:fukuyama-u.repo.nii.ac.jp:00006119,
 author = {飯塚, 勲},
 issue = {2},
 journal = {福山大学経済学論集},
 month = {Dec},
 note = {P(論文), 本稿はライフサイクル・コスティングと活動原価計算の統合によって, 環境コストを製造間接費に含めた製品原価の計算が可能になることを数値例で具体化することを目的にしている。, The Combination of Life-Cycle Costing (LCC) and Activity-Based Costing (ABC) leads product costing in consideration of environmental costs to be feasible. Environmental costs are classified into three levels; regulatory costs, contingent liability costs, and less tangible costs. Life-cycle costing can consider all of environmental costs. Activity-based costing also can consider all of environmental costs by unit-, batch-, product-, and facility- levels, respectively. Unit product cost gained by combination of life-cycle costing and activity-based costing is conducive to relevant profitability analysis of competing products, and management accoutants can make use of activity costs for cost reduction. This paper presents a numerical example of product costing centering around environmental costs as overhead costs which combination of LCC and ABC makes feasible.},
 pages = {1--14},
 title = {LCCとABCによる環境コストの製品原価計算},
 volume = {21},
 year = {1996}
}