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Please use this identifier to cite or link to this item: http://hdl.handle.net/11133/668

Title: 技術評価と能率会計思考(第2報)
Other Titles: ギジュツ ヒョウカ ト ノウリツ カイケイ シコウ ( ダイ2ホウ )
Concept of and Technological Assessment Necessity for "Efficiency Accounting" II
Authors: 工藤, 市兵衛
鈴木, 達夫
小林, 広士
KUDO, Ichibei
SUZUKI, Tatsuo
Issue Date: 31-Mar-1984
Publisher: 愛知工業大学
Abstract: Traditional accounting is found to be incapable to depict the power of enterprise. This study proposes a new concept of "efficiency accounting". The concept of "efficiency accounting" was constructed under the easefull considerations of the aspects of accounting and significant interactions. Is was found for the new accounting to be effective that technological assessment of enterprise products is also important.
URI: http://hdl.handle.net/11133/668
Appears in Collections:19号

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