著者

志村 正

出版者

文教大学

雑誌

情報研究 (ISSN:03893367)

巻号頁・発行日

vol.15, pp.63-73, 1994

---

In this paper we examine on the historical significances of relevant costing. The relevant costing advocated by Charles T. Horngren and George H. Sorter was proposed to intervening a controversy between direct costing and absorption costing in external reporting (the direct costing controversy). At the same time the relevant costers refined the direct costing from the viewpoint of managerial decision-making, they tried to be constistent with traditional accounting systems and the framework of historical costs. Therefore, though they named relevant costing a third approach, it was resulted in a compromise. However, the relevant costing contributed to systematize by relevant cost concept a cost analysis for special decision problems.