File:NDL1076792 標準原価の理論と応用 part1.pdf

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Original file(5,712 × 3,937 pixels, file size: 65.45 MB, MIME type: application/pdf, 100 pages)

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Summary

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標準原価の理論と応用   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
東海林, 健吾, 1911-1944
image of artwork listed in title parameter on this page
Title
標準原価の理論と応用
Publisher
ダイヤモンド社
Language jpn
Publication date

1941

昭和16
Place of publication JP
Source

doi:10.11501/1076792

institution QS:P195,Q477675
Creator
InfoField
東海林健吾 著
Publication Place
InfoField
東京
Subject: NDC
InfoField
679
Extent
InfoField
239p ; 21cm
Material Type
InfoField
Book
Source Identifier: JPNO
InfoField
47100135
Date Digitized: W3CDTF
InfoField
2010-03-31
Audience
InfoField
一般
Title Transcription
InfoField
ヒョウジュン ゲンカ ノ リロン ト オウヨウ
Publisher Transcription
InfoField
ダイヤモンドシャ
Source Identifier: NDLBibID
InfoField
000001430467
Call Number
InfoField
679.7-Sh96ウ
Creator Transcription: NDLNA
InfoField
ショウジ, ケンゴ
Creator: NDLNAId
InfoField
00076481
Contents
InfoField
標題

目次

序文(長谷川安兵衞)

自序

第一章 計算制度職能の變遷と標準原價思想の確立/3

第一節 標準原價の概念把握/3

第二節 計算制度職能の變遷/9

第三節 標準原價思想の確立/14

第二章 標準原價の本質及職能/19

第一節 經營統制より見たる比較計算/19

第二節 標準原價に於ける標準の意義/23

第三節 標準原價と實際原價の比較方法/33

第四節 標準原價計算の適用範圍/36

第五節 標準原價計算の長所及短所/40

第三章 標準の設定/48

第一節 標準設定の意義と設定者の選擇/48

第二節 標準設定の範圍と責任者の選任/52

第三節 原料費標準の設定/58

第四節 工賃標準の設定/65

イ、 標準賃金支拂率の設定/65

ロ、 標準勞働時間の設定/73

第五節 製造間接費標準の設定/82

イ、 固定豫算/82

ロ、 變動豫算/93

第四章 標準原價計算手續/98

第一節 總説/98

第二節 理想標準原價の計算手續/104

第三節 標準の變更に伴ふ計算手續/116

第五章 變動の意義及變動分柝/120

第一節 變動の意義/120

第二節 變動分析法(其の一)/125

第三節 變動分析法(其の二)/138

第四節 變動分析法(其の三)/145

第五節 變動原因の探究/157

第六章 標準原價計算に對する反駁と妥協/164

第一節 標準原價計算に對する反駁/164

第二節 本質論に對する妥協策/169

第三節 計算技術に對する妥協策/175

第四節 妥協策に對する私見/182

Licensing

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Public domain
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