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Title: 収益費用アプローチの計算構造
Other Titles: Income Computational Structure of the Revenue-and-Expense View
Authors: 岡田, 裕正
Authors (alternative): Okada, Hiromasa
Issue Date: 24-Dec-2010
Publisher: 長崎大学経済学会 / Economics Society of Nagasaki University
Citation: 經營と經濟, vol.90(3), pp.337-350; 2010
Abstract: The purpose of this paper is to clarify fundamental income computational structure of the Revenue-and-Expense view. In order to pursue this purpose, this paper begins with clarifying fundamental structure of income calculation in the income statement. Under the Revenue-and-Expense view, revenue is financial expression of output, expenses is financial expression of input. Income is calculated by comparing revenue and expense. On the other hand, asset is the place of storage of input or output. Liability and capital mean resources of fund. On the basis of this fundamental structure, this paper points out some features of this structure. The main feature is that this structure could define input and output and select the input-output process, in other word, income is able to be defined on the basis of this process.
Description: 杉原敏夫教授定年退職記念号 / In Honour of Prof. Toshio Sugihara
Keywords: Revenue-and-Expense view / Asset-and-Liability view / Input / Output / Income statement / Balance sheet / Articulation
URI: http://hdl.handle.net/10069/24915
ISSN: 02869101
Type: Departmental Bulletin Paper
Text Version: publisher
Appears in Collections:Volume 90 No. 3

Citable URI : http://hdl.handle.net/10069/24915

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