Proposal for a simplified calculation method for ABC (activity-based costing)

NameTakahashi Katsuhiko
KeywordABC Cost calculation Operational reform Waste elimination Numeric analysis
URLhttp://seeds.office.hiroshima-u.ac.jp/profile/en.515e4ee517658709520e17560c007669.html

Research Summary

Corporate management indexes that indicate not only the scale, but also the rate are attracting much attention and efficient management activities by using such indexes are being pursued. In order to achieve efficient management, it is critical to analyze current activities by using indexes that accurately reflect the actual state of management and create countermeasures for the problems identified through analysis.
As for costs, ABC (activity-based costing), a method to analyze cost by activity unit in actual corporate management, is proposed and its effectiveness as a tool to improve operations that have not contributed to sales or profit has been confirmed. However, due to its complicated introduction process, the ABC method has not yet been used widely across all types and sizes of companies.
In this research program, we have developed a simplified ABC calculation method to solve the problem and confirmed its effectiveness by applying it to small companies in certain industries.


Appeal Point

In light of the fact that the conventional ABC method has not been used widely across all types and sizes of companies due to its complicated introduction process, we have developed a simplified ABC calculation method and confirmed its effectiveness by applying it to small companies in certain industries.


応用分野、想定業界・用途、企業への期待など
Manufacturing, distribution and service industries


We can conduct joint or contract research and provide technical guidance to enterprises that are interested in the
aforementioned field.

Related Information

Modified : 2012/07/31 16:34