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Comparative Study of Conventional and Proposed Methods in Process Costing for the Refinements of Material Waste Recognition
https://kyoritsu.repo.nii.ac.jp/records/3520
https://kyoritsu.repo.nii.ac.jp/records/352027358403-8348-47b3-ae01-5aa0307e7ca2
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
Kyoritsu business & economics review1_3koizumi (928.6 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 | Comparative Study of Conventional and Proposed Methods in Process Costing for the Refinements of Material Waste Recognition | |||||||||||
| 言語 | en | |||||||||||
| 言語 | ||||||||||||
| 言語 | eng | |||||||||||
| キーワード | ||||||||||||
| 言語 | en | |||||||||||
| 主題Scheme | Other | |||||||||||
| 主題 | SDGs (Goal 12) | |||||||||||
| キーワード | ||||||||||||
| 言語 | en | |||||||||||
| 主題Scheme | Other | |||||||||||
| 主題 | Process Costing | |||||||||||
| キーワード | ||||||||||||
| 言語 | en | |||||||||||
| 主題Scheme | Other | |||||||||||
| 主題 | Accurate Cost Measurement | |||||||||||
| 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 | Although each of the SDGs demands serious attention from academia around the world, Goal 12, which states “Ensure sustainable consumption and production patterns”, presents a particular challenge to those who are engaged in the Cost Accounting fields. In this connection, the study on waste occurring during the course of a manufacturing process has been a relatively low-profile theme among the academics engaged in Cost Accounting, and arguably this reflected the view that there would not be much gained by focusing on waste. This view, however, needs to be modified in light of the global awareness of and commitments to the SDGs as said above. This is because, if we are unable to grasp the level of waste occurring during the manufacturing process with accuracy, the enterprise in question would not be equipped with the vital information of its ongoing costs (including waste) for making appropriate managerial decisions toward achieving the SDGs. Against this background, the writer has already questioned the validity of certain traditional assumptions made on waste and has presented an alternative method in a simplified model (Koizumi,2021). In this article, which is a sequel to the above, the writer elaborates the examination of the validity of the assumption commonly adopted under the conventional method, i.e., that no waste occurs from the B-WIP, and introduces a more refined method, the K-Method, in place of the conventional method. The K-Method aims to capture the reality of the production activities with more accuracy and is based on the FIFO Method of Non-Neglect. To illustrate the differences between the conventional method and K-Method, the following two cases are examined with sample data: Case 1: WOP (%) > The degree of completion of the E-WIP (%). Case 2: WOP (%) ≤ The degree of completion of the E-WIP (%). The comparison reveals that in Case 1 there are significant differences between the two methods, which are due to the presence of waste occurring from the B-WIP. On the other hand, the results are identical between the two methods in Case 2. |
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| 書誌情報 |
Kyoritsu business & economics review 巻 1, p. 1-26, 発行日 2021-10 |
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