A Study of the Theory and Practice of ABC/ABM
Grant-in-Aid for Scientific Research (A)
|Allocation Type||Single-year Grants|
|Research Institution||Yokohama National University|
YOSHIKARA Takeo Yokohama National University, Faculty of Business Administration, Professor, 経営学部, 教授 (50018058)
SHIMURA Tadashi Bunkyo University, Faculty of Information Science, Professor, 情報学部, 教授 (50147956)
AOYAMA Tokai Aoyama Gakuin University, Faculty of Business Administration, Professor, 経営学部, 教授 (10082736)
KOJIMA Yshitaka Chuo University, Faculty of Commerce, Professor, 商学部, 教授 (40055231)
OBATA Hiroshi Hitotsubashi University, Faculty of Commerce, Professor, 商学部, 教授 (20194623)
TAKAHASHI Fumiyasu Nihon University, Faculty of Commerce, Professor, 商学部, 教授 (90120500)
|Project Period (FY)
1998 – 1999
Completed(Fiscal Year 1999)
|Budget Amount *help
¥14,600,000 (Direct Cost : ¥14,600,000)
Fiscal Year 1999 : ¥7,300,000 (Direct Cost : ¥7,300,000)
Fiscal Year 1998 : ¥7,300,000 (Direct Cost : ¥7,300,000)
|Keywords||ABC / ABM of Japan / ABM of U.S.A. / ABM of U.K. / ABM of Germany / ABM of Canada / ABM of Italy / integrated management system / ホワイトカラー生産性 / ABC / 非製造関係間接費 / アクティビティ / 活動センター / コスト・ドライバー / ABM実態調査|
Primary purpose of this study is to show the state of the art and the essence of ABC (Activity-Based Costing) and ABM (Activity-Based Management) which are acknowledged as new cost and management accounting system in stead of traditional cost accounting.
In this study, extensive survey was implemented by ABC/ABM questionnaire. Since the same questions were asked to many companies in Japan, U.S.A., U.K., and Germany, Canada, Italy, the answers to these questions were processed statistically. These research results were very interesting. For example, ABC/ABM in Japan is often used for service cost management. In addition, ABC/ABM in Germany is used for not only indirect cost but direct cost.
In theoretical study, research papers are as follows.
(1) Contemporary issues of cost and management accounting in relation to business environment.
(2) The Structure and characteristics of ABC/ABM.
(3) Cost Accounting Standard and ABC.
(4) Positive Study of ABC adoption promotion factor.
(5) Theory and Practice of processkostenrechnung in Germany.
(6) ABM and Budgeting
(7) ABC/ABM in manufacturing industry.
(8) ABC/ABM in service industry.
(9) ABC/ABM in public utilities.
(10) Positive study of ABC/ABM in Japan
Finally, in this research we find that new cost and management accounting system must be integrated management system. In this system, many activities in the company and cost accounting system are integrated.
Research Products (12results)