物価変動期・安定期におけるカレント・コスト会計の有用性

The Usefulness of Current Cost Accounting under the Periods of Price Fluctuations and Stabilities

公開日:2017.10.18

発行日
2017年08月31日
概要
 The purpose of this paper is to examine the usefulness of the classification of operating profit and holding gain which is feature of Current Cost Accounting in price stability periods and price fluctuation periods. Current Cost Accounting was discussed from 1960’s to 80’s because the United States faced with rapid price inflations, however the discussion and related researches also suspended with the end of inflations. However, Current Cost Accounting research is still important because the business cycles and the convergence of International Financial Reporting Standards. Therefore, we examine the usefulness of Current Cost Accounting by analyzing persistence of pseudo-operating profit and holding gain, which is used inventory turnover periods and depreciable tangible fixed assets in 34 years of Japan. The results indicate that the persistence of operating profit and holding gain is different, and the persistent is changed through the period of price fluctuations and stabilities. Furthermore, these are suggested that the classification of operating profit and holding gain is useful not only the price rising period but also the price fall period and the price stability period.
キーワード

カレント・コスト会計

操業利益

保有利得

利益の持続性

物価変動

文献等

掲載誌名・書名:

企業研究, 第31号, pp.205-218

公開者・出版社:

企業研究所

書誌コード類:

ISSN: 1347-9938

種類
紀要
言語
日本語
権利情報
この資料の著作権は、資料の著作者または学校法人中央大学に帰属します。著作権法が定める私的利用・引用を超える使用を希望される場合には、掲載誌発行部局へお問い合わせください。

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