| Project/Area Number |
11630149
|
|---|
| Research Category |
Grant-in-Aid for Scientific Research (C)
|
| Allocation Type | Single-year Grants |
|---|
| Section | 一般 |
|---|
| Research Field |
Accounting
|
|---|
| Research Institution | Shiga University |
|---|
Principal Investigator |
YORI Makoto Shiga University, Facutly of Economics, Associate Professor, 経済学部, 助教授 (70191674)
|
|---|
| Project Period (FY) |
1999 – 2000
|
| Project Status |
Completed (Fiscal Year 2000)
|
| Budget Amount *help |
¥1,500,000 (Direct Cost: ¥1,500,000)
Fiscal Year 2000: ¥600,000 (Direct Cost: ¥600,000)
Fiscal Year 1999: ¥900,000 (Direct Cost: ¥900,000)
|
|---|
| Keywords | common cost / indirect cost / fairness / 国際化 |
|---|
| Research Abstract |
The allocation of common costs is the significant research themes.
The reason is arbitrary cost allocations are irrelevant for decision-making purposes. Indirect cost allocation is subjective and may make a dysfunctional action. The summary of this study is the followings.
(1) My concern is to provide the general theory of the common cost allocations. I found out what the main problems of the cost allocations are. Especially, I discussed the motivation for cost allocations, and provided a survey of cost allocation literatures.
(2) I examined the meaning of fairness and controllability principle. These are the significant properties for cost allocations.
(3) I tried to construct a theory of adaptability. But I couldn't enough. I hope I could make the system, which make managers take proper actions when the circumstances and organizations change.
(4) I considered how to share costs between the parent company and foreign subsidiary companies. I introduced IRS Issues Final Regulations under Section 482 for Cost Sharing Arrangements and the OECD guide line, and I showed what seemed to be lacking.
|
