Art
J-GLOBAL ID：200902154277558717   Reference number：00A0108258

A Proposal of Variable Overhead Cost Variance Analysis Using an Allocation by a Simultaneous Equation with a Sensitivity Analysis Method.

感度分析的アプローチにもとづく補助部門製造間接費の差異分析
Author (1)：
IMABAYASHI MASAAKI

About IMABAYASHI MASAAKI

(東京理科大学諏訪短大)

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Material：
日本経営工学会論文誌  (Journal of JIMA. English Issues)

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Volume： 50  Issue： 5  Page： 299-307  Publication year： Dec. 15, 1999 
JST Material Number： F0241B  ISSN： 1342-2618  Document type： Article
Article type： 原著論文  Country of issue： Japan (JPN)  Language： JAPANESE (JA)
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*costing

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,...
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差異分析

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JST classification (1)：
JST classification
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Cost management 
(KA05020P)

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Reference (5)：
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感度分析

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, 
部門

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, 
間接費

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, 
差異

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, 
分析

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