@article{oai:fukuyama-u.repo.nii.ac.jp:00006140,
 author = {飯塚, 勲},
 issue = {2},
 journal = {福山大学経済学論集},
 month = {Jun},
 note = {P(論文), 本稿の目的は活動原価計算 (ABC) を製品原価計算の形態である総合原価計算と個別原価計算の別に数値例で具体化し, 戦略的決定, 製品戦略決定, および原価低減の諸目的に役立つことを示すことにある。, This article refers to following three purposes of Activity-Based Costing : (1) strategic decision in case of product mix composed of high volume products, (2) product strategy decision in case of mixed production composed of high and low volume products, and (3) Cost management-especially cost reduction. Each purpose of Activity-Based Costing is explained in the context of process costing or job order costing.},
 pages = {1--28},
 title = {活動原価計算の形態と目的},
 volume = {22},
 year = {1998}
}