製造間接費差異分析の意味 : 標準原価計算制度における差異分析の意味の再検討

全文

(1)jk.

(2)

(3) .

(4) . . . . . . . . . . . . . . . . . . . . . . !". . . . . . . . # . . ! ". . . . . . . . . . . . . # . . . . !" . .

(5)

(6) . . . . . $ . . . . . . . . !.

(7) !"#$ %&'()*+,-.

(8) ,/0! 1'2 34. 567 ,89:;';"#<=!> ?. @A ,8 %&B,

(9) ,(CDEF?@4.G .HIJK+L

(10) MNOPQ;RST.8;U+V UW

(11) X-.(%%3Y1Z2% [\]^._> AL

(12) X-. 3'( ^àbcd OVUWU+ef!gh$(i,3.

(13) ¼¯ ½¾¿À. ¾Ä. ¾ÁÁ¿Â ¿Ã.

(14) . !"#$%&'()*+,-./0123.+45678. 69:;<=)*>?@A*B+CDEFE.

(15) STU. GHIJKLMNO PQR5 VW XY SZ[ WXY UG\] :^_+`-abEcde Ef. O +`-5F. Fg G hijklKm1 nopq_K. . rs RFthijklKmu 5vFw WXY 5v G5xJK

(16)

(17) MN G5v

(18) yz{KGhijmudhi|}~JKgc 5v c WXY X]i K>-JK f|+hijk/5p K8K-R

(19) F WXYG f55

(20) F+R¡¢ 55e0 5 F£GWXYXK¤¥¦-§¨©¡ª«R/¬ WXY CD®¯

(21) F°£©¡fR5

(22) H5

(23)

(24) ±K

(25) e5jK²³`- WXY/5G´µgGf5© 5v

(26) gcwv ©f ¡ WXY¦-©©§p¶·\]j¸®jG hijlKu0ez zKf k¹+ STUÅÆWXYgGdJK hi|}~JK ¥JK JK .Ç8.JK X¦-JK ÈÉ¡5

(27) e

(28) ÊË¯ÌÍ©¡ÎÆzÏJK G:@ACDÐÑ cwvf/ÊË¯:¶· 5G IÒÓÔÕÖ×KØÙÚ8ÛÜÝÞßÚLàáâãä+åæRd5.

(29)

(30). . «¬. !"#$%. &'!(")*&'! +,-./012 34567 8"#9:;<=>?1@6"AB CDEF: ;45671GHFIF" IF" J!-KL O. EME)NEPEFQ%R"STU41V234WX:;4 WX Y VM#Z[\]^NEP_`1V23abc?EFd 45WX efg# hi1YEjkZl mn8[oH#NE PTU4VpIqRQ9 d45mn8 "g%51rFs[ 67^NPtu`%VsFMd45mn81v51wFEFIq Vxy51Vz{ TU |}:; @61G~WX(R %P M[;51VRgSs WX1YEVz{ TU @61G~ M 671^N[1PsN#d4567z56 7V1ER%V"EP Q9 x'[234W W5!-EF VpIqRQ9 TU4 Y [ 2345WX-1M(kZ . EFd45671GHM%Px'Vs 67- l^NMP1 x'[234 m%^NE) / !- ¡¢E VsN[xy51Vz{ TU. |}:; @61G~ 51^N

(31) % d4567!£ 1V¤^"E¥¦MM%§FPs f%x'V1 ¨:;45WX-©lEP tx'V&' -234W1n8ªNs1I &' J!-qTU hi[:;<=>? Ox'l1|®<¯ °±1YEV²³` ´µ<¶[·SPss %VN#1¸HS1¹aº» ¼-½¾1Ms§[EP TU4¿VÀÁ lÂÃ1YE +Ä"x'!1 wFsE TU4¿ÅÆ¹Å » ¹Å »Px'Vs 671G HTU4¿ Çl^NMP.

(32) ®¯ °±²³. ±·. ±´´²µ ²¶.

(33) . !"#$%&'(

(34) &)*. +",-./0#1. 23&45&6789:;<&:;=>< ?@ABC D/:;<<EF MNO. GHIJ KL!C

(35) . . AB P!& Q#RST"UV)* -. /08WXAYZA [\:;< ]#^_ ` ABC abcdef#gVhij)

(36) k&f# lm")*n. !! op& qr#s -./0&.t. uvCwxy&)* zh-./0# M{OWX|}&~@ Px M%O:; Px MO><h ><&?@ >< Px :;&<C9 :;< UV{./C_L &)* -./0# !&./#67:&{C@k& h :; _

(37) &)*:;<C&) *81 &67: L&#M{O)* M%O MOC

(38) :;<C_-./0#67 :&{C4s&Vmx@&& M O. uvC

(39) P

(40) &ym".

(41) -./0&.tuvC!& ¡L",9m"D/:; <8KL:;AB&¢£¤8¥¦ n -./0 D/: ;<# §¨&D/:;C<!"CWX&© ª« ab MNO

(42)

(43) -./0#45&67&:;<¸=¹º :;<D/ :;<&»"zC¼½¾L

(44) & M O ¿|ÀÁÂÃ.

(45)

(46). . µ¶. !"#$%&'()*. +,-./0 123456&78"9:;<. ;=>)*?@-A*BC DE3F%G J. HI&/*A*KL5.MCA"8*B<<.NO)PQ GR5 MC&S!"< T3UVWXY . Z"[\*8]^./*B)4\_<<.8]HIG $`#$%&'(;Y+,;" +,WX"[] HI./0K

(47) .+,$a)*HIGK bc de&78"fC 1+,%-gh. !"8*8!"S8 ./*Bi. ^NO;"7<]B jk+,$a)*HIG lmn&78"1 oC;"<Np; 9: qrstu;<v w;"K x ;<&y)*z{Z|HI}&=>; ~)*k*<8]-C A"8*B<Gf& 8\*8\* HI./0fC Z|`;Y )* ./*B Y G'(;" ;"[\*. .Y0 )4\_oCA*BGm %&Y0&8" 3s DA * .3&y)*HIFG;"K 40Yr 9 C;Y _ ¡¢4*B<&£; "GY0&%&¤¥.Q483¦ §(. /*¨©K qr)*ª«¬&%&f®;"©¯°*¯48BK< . G±&²A*fC ³´, m³´, JlmnGC F%;" fHIF% ·¸¹º»F% ¼ ²½»F% ¾¿CtU ÀÁÂÃÄF%ÅÆ fD E34F%./* ;"8*B.

(48) ©ªQf «¬®. ¬². ¬¯¯° ±.

(49) . !"# $%&' (. #) *+ ,-.. /01 $/02134*,

(50) 56789:# 1;1<= >+

(51) /0?@#AB1'C/0 ?@DEF G#HI#JK#*+. ,LMNO PQ#>*,RS 5T56U#VWXYZ[\ *

(52) . 56]#1^_"à>bcd*+efghij. /k1H. I#J $/02lmd*+...lm. #enop */02q/0PQrstHqgIu v,d*+.wxyz{*|Jt}t>

(53) 5678~ , *.#>*+.

(54) TU. t_ 3#|J+ 'CF #; T2O U. 4*

(55) 2 +. 1

(56) 4*9A#>D 7#4*D7#72 g

(57) g

(58) #bc>-*+ 'FLMO1 d(LM; 1 t.

(59) LMNO1 d- + w3bc5678^> 2¡z+ $ ' (; ¢ £ ¤ LMO4* T¥¦U ; § £

(60) . ! ¢ £¤. TU. 1³

(61) .

(62) ´ µ) ¶fW·¸ ¹ º»¼i*+.

(63)

(64). . . !"#$. %&'()*+,./01. . 23. (4 56 . 9. 7 8. !:;<="#$>?@A. B$23=CD23EFG 9 H=23IE JKLEM:-N

(65) =OPQ

(66) RST@@U?V9#J OPWQ X0YZL$ [=\]^_Qàb@ ?c$-d. DOP"#$ =9 23. "?dZ . DOP[

(67) C$ef"#$-N. f<gh

(68) ijkldJm$@nodJm$@ . w. D:$p)*qrQs?#$;<tuvL$-.

(69) 99=kldZ xyz. #{_dJd|. d|"#$ql }~yl`S^T JkldJm $Z./ }~ @U?V[S^dJ2 3 yZSN klQm$Z!9Z=C$kld. #{23)* t fS pU#$-. w)* f<Z yQ D $-.

(70) 5 . . . . .

(71) . .

(72) . . !. " #. . $. . %&'()*+,-./'012+,3, -4567 89:;-<=>?

(73) 8@AB(CD1;EF8GHIAJ )*+,-KLMN,OP(--MQ'RS2TU:>;-<= >?'MQ?=V2;

(74) (EF8WX1IAYZ<=>JE[<((\8 ]^12_ÈF'ab:>MN ,?Tc12A>(D<=>? (EF8WX12AIAJ1B?V2E'(bdOe45f-4567-gh8]iBOP?jkF2A> -<=>JEF(lm5<=>J n''oA28 p_A2 pqr:>p

(75) 8@AB(\pp-8 <st1B;-<=>Ep?5u<v>J--pZiw' (% -xy?=>pAi>?EF8<st:>-<E- '(

(76) ,OPpMN,OPp?jkF>Ep'I>J1Y1' ? SBzm'(

(77) ,'oA2-^l{8|+}'~:v<=V2 MN,8j>Ep'(?=>J.

(78)

(79). ¡¢. & '()*+,$% -'(./012. !". #$%. #3 0456%7890. :5;<= >?-6 @%A5 BC045%DA576E -'(./012F5 0GHIJ-KD# GHL%M NL%7OPE56%Q5;. . <= >?7R!3&EM. N STUF5VW045%XA5%FEYGH-OZ56% [\745; 6 @GHIJ-KD# ]8%D@^0[\ 7_D;GHIJ5 à Q'(b2cJdeW5 7fb2cJde%gN. !hiE56%j5kl. mQ[\^745;&Efb2cJ #ZhiE5%n$b2]8 om #Z '(b2cJde3pKqE5r'(./s t D45;GHIJ5 [\^-uHve9w. @%F5 7. MNIJ-KD# xy045;.

(80) 660MNIJ% z{(|EYrIJ-IJ}I} qE5~kW5 =e. !JHs. #IJ-DDMNI. J-KD5%r-C =e IJ%. !s . -h@%D@6%045; MNIJ JHu%7E!D57 -F#Z660-KD5; q:#{EY5MNIJ @Hq E5; MN cJ. $$. 5MNIJ=e GHmIJ =e .

(81) H . . .

(82) !" # ! " $ % & # ! "'( !%)* ! '( +,-./0-1-1234-567-89 4:;<634+=>?@ 40./AB0 CDEF6 GHIJ./ KLMNOB. . P'( B $Q!& R !% " $S& TUV./ W'( B $Q!& R !% " XB. R !" Y $ Z&. 89GHIJ./[-7P0L\F6O]^Q_$à& !Qb_ BcdefghGHi:j70kl m2n6<2d2cjop+qr_mj7s B:LMN OB:.B0efGHiGHtuv_qrGHIJ./:F6 TUV./qr+wdc_0

(83) ?xyTz W+ R !%R !" :{|}~ X+ R !%R !" :{|}~7 i+_:sTUV./a!:$à&!: .+)* ms:HE|TUV.:d~3 0)* [n6:0/2s6*qr:-~ m1ss0 )*567[>)* [-7: F6Ed67-s:+m7[sD2[TUV.

(84)

(85). . . !" #$%&'(). *+,-( ./ 012)3456789( .:(; </ 12.:(=>?@ABC5D./-#5E> ?FGHI=:7JD./-CK'(LMNOPQFGHI=& R'(ST.//UV WXY'()GH2ZY'( )=[R'(;\/./-0]5^_5à)'( = bcd b)ef-(Db.:(;.

(86) bcd b.ghijk àl<-(; UV m>?n@j. . o pUVj NC>?IQ qr Is qt NuQ 2Z v pUVj NC>?IQ qr Is qt w pUVj NCLMIQ qr Is qt NuQ xHy z pUVj NCLMIQ qr Is qt {LMghj. qr It | N}Q. //~(UV>?@AB0)/-0>'( #5E >?n@j 0/-0>'( #5E>?xHyN>? IQ~n@'(.:ajN pUVjQ` ' ( .:(;/ pUVj)5 UVWX~( j LM( .: /-` UV~.

(87) . . .

(88) . !"#$%. &'()*(+,-./0123(+45%66( 0789:;<(=>6?.@ABCD(+ %EF :;<GHIJK.LMBNO6 78PQ ,-1RST

(89) % UVAWX# HQ023(+ 6HY(>Z/[.:; HQ\] Q :; HQ ^ _`=.aB^ bcGH!$. aB^ bcGH!$.Hd%41(+eHQfgh !k$. %i:jl>.

(90) :;mnoF<pqrs R.H B1[ RPQ .HQ\] QtOPQ9+uvwxB/[.6PQ H yz{.I,-./HYQ91R|}:;m6. /eEF{.

(91) %/[BPQ(+e i,-m4 HQ~ !$. jI&l1(+ HQ\] Q( noF<pqrs /[.H . !k$ !$ .

(92)

(93). wx. . . ! "#$ % &'()*+. , -. .+ '()*+. . '()*. !.

(94) /01234 256789:; <<8"#$1=>?@AB>CDE "F?G %? 5HIJK &? 5HIJKB LM?NOP:5< "#$ /0QR(55 ?ST +8UVGWX 89:<5QYZ8I:;"#$ 5[K\1ST ]^_:à56789b234 2 cdB 2 à51 edBA:QfT

(95) Q9:5AK:;gGh<<81]i:" #$Q"#$ 5[K\1Aja]kiàQST+8UVla BA:m?noGB^<p;ST81'()*+8UVGW 89dW; .+1 UV?'()*+8qpm8ST56789b +?@A: 234 251e:;. <<81 2 4 254 2?X5]l[]ArstuvP.

(96) ¥¦(§ ¨©ª«. ¨¯. ©¬¬ª ª®.

(97)

(98)

(99) . !. *+

(100) . !"#$%&'()%& !,. !,. !". (-&./0. (12%&*- 345. 6 78 9:;<=> ?2@ABCDEF4 G*& H9:;<IJKLMNOPQ6 6R6"#$%. . STU"V+FWXY. Z[ *\4LMZ[ "NOPQNO NOE]&*^* ./9[ _`!D

(101) ab[ _`!D

(102) -5cd%5 0+LMZ[ .e ./9 fg hijk]4l

(103) Wmn34op4*+ JKLMNO"qMrst u %&./Wvw4&=xy .e z@ ./9{4 -&NO |Z[0-&R G NOy4}4 ./96 6TGwx./9[ _ `!T*+F ADE -~t9"ab["1:%5

(104) Z[ DE >*p4&*'( |Z["F 0-&~t9 AZ":W yF|Z["5BCW"+=*&ZW *D[:345D"E%5|Z[DE5OK 96"~t9T"&Z[%&*+ F *pl ¡ > ¢ £* W5¤%|Z[W F4 °±./0²³OK9´#$µ0-&Vp4A=F "3E./9~t9T¶

(105) ·¸%& ¹]lº.

(106)

(107) »

(108) R¼½¾%&F

(109) "¿À% T

(110) %&*w5º.

(111) .

(112) »ÁÂ345*.

(113)

(114). . ´µ. !"#$%. #&'() '(*#+,-"./0 12 * . 34+5 6789:;0<=, >?@AB CD3EF>?@ 8 GH3<IH JK3< L 3<<MNO P Q GH3<RS3< L 3<<MNO P QTU.+/ ",BVW

(115) .+.IHXFYZ [\OMB/P Q ]N^._`<ab,<B5 GH>?@<-"c de3 GH3W Yfghij-k" +,-"./0<ilm7>?@+m7n<- R Sghij-"IH JK3k .o@8pqr .

(116) s$<abOM+,;"P Qtu*#.v NuvNwxgyz *{#.|}B>?@.~` BO <7<= +,MP Q >? @ Z<IH< +0 *8

(117) -B_`5+5, /<P QIH JK3*3 0 #>?3. ;=B. ;0<=<->?@. b#.<B5+5+5, <>?@RS3<IH JK3<. 3 B8!+, ^Q .

(118) 8`/W YZ 48 ¡-¢ 8£¤¥¦§¨-+;

(119) .=B,00M8 42b©ª«8 A¬^Q+, . 0® Z8eB" Q<¯uB,°±²-³, 0

(120) ¶AB·¸1 ¹ º »8¼½"B, 0AB ·¾¿ ¹ º»8¼½"B,.

(121) mn . . . .

(122) .

(123) . . . . .

(124) . . . !. . . " . # $. %&' ()*+,-./01 2345,6 78'9-:;<&=)>?@A(BC D

(125) 'EF)D36 78G=H5,6 7 !8'I8JK=9-:;<&=)>?@A(BCDL ?)M= . !'EF)D36 7. !8G=NO)>P. 3L>Q %O ': RS(TUDVW. OI(. XYM=Q%&:

(126) )D3Z[1&=Q\8]OI8 LP3^_`( -ab8cdDV%)MGKe6 7 ,fVgXhiOjk:)D3Z[1&=Q%?D 3 -7'Llmno8pqr1&VsOtuf8GP3>=)>v=Q VwD^_Oxy:z{G@A8GP3>G>|l}~m)D3 . ' -78'o~')+G>)>?XN =Q %?D3f=)}~sx!8L=}~mO4)D3O -8>3'O)8O @A:nO8 =%):-=Q%&')D3 .

(127) 8L= -78>3' ¡¢£ ¤(¥¦1&V>Q%%,'. ¤N¥¦1&V>Q 'bF)*§&3>=Q<V ¨© £ ¡¢£¤Q.

(128)

(129). . . !"#$%&'. ()&*+*+,!-./01 -#!23*+ ,456789, :;<.:678!=>?@ ! ABCD9'E(F9=>G<H=IJKL&*+ M NO9PQ*+678 HRS!T3FUVPWXY Z[. \]DHRS!RR3FU*+G/^P?RF&'( -#< *+,_[H àb

(130) 9c3 &'d ! e *+X,678!fH/( \]D_gch . ? i' j8!- &VU45^Pk: 678!:ldk9mnokG /pq)_r^sG/ f tu!v? wxy e !-VU45^Pk45678!z{01|k_mnG/ |?}H&45678z-~ 678!z{ 01|k9mnX,<! 678!z {01|kk9mn/678<)9=. : &'ok_PQtu 9 J!pq &'HU ve&'( ve&r!(

(131) !?@s9'.( j8Gj89f H#j8J< &'GRGVok_PQ tu _ J!@r? G j8G/ 9fV!j8JH./-H. &'. wb Gj8!-./"3 ¡¢£<z))&678N¤XY¥¦/H.

(132) ´µ`w çèé. ëê. èêêé é .

(133) !"#$%& '()#!'*+,-./0123456 7'*8#9# ": ;<=>1?@A&BA#$7C DEFGHIB:&7 ;<=>.B JK#LM97 1NO#$7;<PQR7 STFNU VWSTXYZY[\];Â _`97A&a b#!cd!9e"fghifjhklm cdA ;<=>.n o pm#Aq fgh.n&rs97tuvw xyA B cd1z6 7 "{|w#!n}Aq~

(134) NX '(WA i .n . 97!n&&. A976 7A&3H"w1BB#F9 7. !N 7 2u'v ¡¢'(£¤¥ ¦| §¢'(¨©¥ª«¬ ®¯ °± ¢'(N`wA'()¥²³´µ¶ ®¯ °±¢·¸'(w¹º»fghi¼½¾¿jhÀ ÁÂklÃ¥ ²³´µ¶ ÄÅ GÆ ¢´Ç'(w¹È'(ÉÊ ËÌ¥²³´µ¶ ÍDÎNÏ ¢Ð`'¥²³´µ¶ Ñ| ÒÏ ¢'(w¥²³´µ¶ ÓÔ NÕ ¢ÖÈ )'(×ØÙÚ¨©Û ¥²³´µ¶ ÜÅÝÞß ¢à ácâã¥äå¬æ

(135)

(136) ! " #$ %&'$ %$ ( ) * + $, -. . ! /# + %( 01 2 3 4

(137) 4 5 6 1 4 . 7 ! " #-. . ! /# + %( 8- '$ %$ ( ) * + $ , 9:; <$ " + " =3 >

(138) = 2. ? 3 3 .

(139)