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時間を基準とした原価配賦に関する一考察

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表 2 TDABC の原価報告書 活 動 活動量 単位あたり時間(分) 総利用時間(分) コストドライバーレート 原価割当額の総額 顧客注文処理 51,000 8 408,000 $7.20 $367,200 問い合わせへの対応 1,150 44 50,600 $39.60 $45,540 与信審査 2,700 50 135,000 $45.00 $121,500 総利用量 593,600 $534,240 未利用キャパシティ 36,400 $32,760 総提供量 630,000 $567,000

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