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Please use this identifier to cite or link to this item: http://hdl.handle.net/11133/651

Title: 技術評価と能率会計思考
Other Titles: ギジュツ ヒョウカ ト ノウリツ カイケイ シコウ
Concept of and Technological Assessment Necessity for "Efficiency Accounting"
Authors: 工藤, 市兵衛
鈴木, 達夫
小林, 広士
KUDO, Ichibei
SUZUKI, Tatsuo
Issue Date: 31-Mar-1983
Publisher: 愛知工業大学
Abstract: Traditional accounting is found to be incapable to depict the power of enterprise. This study proposed a new concept of "efficiency accounting". The concept of "efficiency accounting" was constructed under the easeful considerations of the following aspects of accounting and their significant interactions : financial ratio, financial accounting principles, depreciation, acquisition cost, current price valuation and price fluctuation. It was found for the new accounting to be effective that technological assessment of enter prise products is also inportant.
URI: http://hdl.handle.net/11133/651
Appears in Collections:18号

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