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購入時価会計の論理


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Title: 購入時価会計の論理
Other Titles: The Logic of the Current Cost Accunting
Authors: 上野, 清貴
Authors (alternative): Ueno, Kiyotaka
Issue Date: 25-Mar-2002
Publisher: 長崎大学経済学部 / Faculty of Economis, Nagasaki University
Citation: 経済学部研究年報, 18, pp.25-48; 2002
Abstract: Edwards and Bell proposed the current cost accounting. It plays a roll of the performanceevaluation of management by making comparisons between periods and between firms possible.It can measure events as they occur; that is, the actual events of a period can be recorded to the ex-clusion of events which occurred in earlier periods or which may occur in future periods-all the e-vents of a period and only the events of that period. The current cost accounting also plays a roll of the decision making of management by dividing business income into the current operating profit and the realizable cost saving. But after examining these rolls in detail, I concluded that they are restricted to the asset purchase actions and the current cost accounting is not a formal accounting system but a temporary one because current cost is not a suitable asset valuation basis in the for-mal financial statements. The sale value accounting also measure all the events of a period and only the events of that period, therefore it is a common feature of current value accounting. We have to study the logic of the sale value accounting again.
Keywords: current cost accounting / sale value accounting / current value accounting
URI: http://hdl.handle.net/10069/26210
ISSN: 09108602
Type: Departmental Bulletin Paper
Text Version: publisher
Appears in Collections:Volume 18

Citable URI : http://hdl.handle.net/10069/26210

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