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Cost Accounting Assumptions for Waste to be Revisited : In Readiness for the 60th Anniversary of the Cost Accounting Standards
https://kyoritsu.repo.nii.ac.jp/records/3518
https://kyoritsu.repo.nii.ac.jp/records/351848dc55f4-16d5-4fa7-a4dd-2494e90ac708
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
Kyoritsu business & economics review1_1koizumi (627.3 kB)
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| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||||||||
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| 公開日 | 2021-10-26 | |||||||||||
| タイトル | ||||||||||||
| タイトル | Cost Accounting Assumptions for Waste to be Revisited : In Readiness for the 60th Anniversary of the Cost Accounting Standards | |||||||||||
| 言語 | en | |||||||||||
| 言語 | ||||||||||||
| 言語 | eng | |||||||||||
| キーワード | ||||||||||||
| 言語 | en | |||||||||||
| 主題Scheme | Other | |||||||||||
| 主題 | The Cost Accounting Standards | |||||||||||
| キーワード | ||||||||||||
| 言語 | en | |||||||||||
| 主題Scheme | Other | |||||||||||
| 主題 | First-In | |||||||||||
| キーワード | ||||||||||||
| 言語 | en | |||||||||||
| 主題Scheme | Other | |||||||||||
| 主題 | First-Out Method (FIFO) | |||||||||||
| キーワード | ||||||||||||
| 言語 | en | |||||||||||
| 主題Scheme | Other | |||||||||||
| 主題 | Method of Non-Neglect | |||||||||||
| キーワード | ||||||||||||
| 言語 | en | |||||||||||
| 主題Scheme | Other | |||||||||||
| 主題 | Conversion Coefficient | |||||||||||
| キーワード | ||||||||||||
| 言語 | en | |||||||||||
| 主題Scheme | Other | |||||||||||
| 主題 | Waste | |||||||||||
| 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 | |||||||||||
| 著者 |
小泉, 友香
× 小泉, 友香
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| 抄録 | ||||||||||||
| 内容記述タイプ | Abstract | |||||||||||
| 内容記述 | In readiness for the 60th anniversary of the Japanese Cost Accounting Standards next year, this article revisits the fundamentals of “waste” (e.g., how to calculate waste in terms of equivalent units), together with related formulas. This is shown by following the established practice of converting the “Process Cost Component Chart” to the “Equivalent Units Chart”. This article then deals with the WIP Conversion Coefficient using an example of crafting a tote bag out of a leather sheet, and draws attention to the convention of setting an upper limit of one (100%) onto the production progress rate for the E-WIP, and argues that this practice would lead to erroneous outcomes. Finally, the article presents the general formula of Process Costing using the FIFO and Method of Non-Neglect and offers an alternative method for computing “Costs of Waste Occurring from the BWIP”, where conventional assumptions are disapplied. The research method employed in this article is conceptual and deductive, stemming from academic theories and practices observed in the field of cost accounting. |
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| 書誌情報 |
Kyoritsu business & economics review 巻 1, p. 1-15, 発行日 2021-10 |
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