著者

潮崎 俊爾

出版者

信州短期大学

雑誌

信州短期大学研究紀要 (ISSN:09182780)

巻号頁・発行日

vol.6, no.2, pp.51-60, 1994-12

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In my on-going studies of the series "Trends of Cost Accounting", this time, I will present one case of the practice of Activity-Based Cost Accounting (ABC) through one article from the U.S. This article was reported in Management Accounting (April, 1994), issued by the IMA in the U.S. The company referred to is Pennsylvania Blue Shield, a maker of various medical products. According to this company's manager, implementing ABC involves nine steps. Details of these nine steps were described in an article by Angera Norkiewicz. This description is very useful for us in understanding ABC. Moreover, I give another niece of relevant advice concerning ABC.