ưึ׻

2012ǯ1025

£áʳưึ׻

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βҤǤϡ
פ˹׸ʤʤ䥵ӥλ֤ռƤǤ礦
ǶᡢABCABMФؿޤäƤʹޤ

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κλռ뤳ȤǤ
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photo by YF

2010ǯ0903

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ץȴ׸ꡡëǤ

ϡABCڤפˤĤƤäޤ

ABCActivity-Based Costingưึ׻ˤϡ
1980ǯΥꥫ¤Ȥδʤꤹˡ
ȤƹͰƤޤ

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ºABCʬϤɤΤ褦ʲˡΤ
ʲ̤ꤢƤޤ

1˥ѡȡХȤˤư
2˶ͭ󲽡粽
3Ūβ
4˰ưȺ︺
5˥ƥಽ
6˥ե쥤ȸΨ
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μȤΤƤϻ֤礭ʥȤˤʤޤ
򤢤뤿λܺڤǤ
ޤϲҤΰռפǤ

photo by YF





֥ץȴ׸
ϤޤơŴ߳ҤȤ߶ȤǷ̳и塢TYOʣãҡˤκ̳Фơ2002ǯ2إץåҡITӥˤؼбĴĹôäƤޤʤΤǥͥãҡɣԥ٥㡼ȶȼϰۿǤեȥȳ乭ȳʤɤϡ߶Ȥˤ׽ȤäƤ⡢̳ʤɤΩƤ餺βҤΤˤ״̳͡ǤȳǤϡҤȤĤҤȤĤʤ֥ץȡפȸƤǤޤ塢Υ֥ˤ​
ץȴפ ۤΥץȴסץȴפΥΥϥȳǺ߻ץȤ׻С̳եɤ߷бĤʤɤơޤˡǺߤ亣ҤȤǤʤȤбļ/бĴãƣϤʤɤؾǤҥȤȤʤΩƤƤйǤ

ץȷӥͥ˴ؤؤΥӥ
ȯκλռ
˸̸׻β׽Ψå
˶ͽ¬ٸ

˱Ķȡ졦бؤξͭ

򡧸ëʤդ䡡椭Ϥ

1967ǯͻԽп
رطкѳкѳز´
Ŵߡ߶ȡ
ƥ磻CMȡˤʤɤФ
2002ǯ2ץå˻衣˽Ǥ
֥ߥʡֱ¿

߶Ȥβ׶̳μ١ˡ
Ȥ䥽եȥȯ/SIȤǤ
бĴи֥ץȴספμˡ򼫤ηϲ
BIG3δƺˡͤλƳơҳȯǥץȴ
ƥץǥ塼eMplex PBMפεǽ˾ڡ
󥵥ƥ󥰤Ȥ200ҤĶ
Υץȴ׼ˡϰŪʻٻƤ롣

ޤȤΩ夲/ǥޡƥ
/NEWӥͥˤбĴΤηϲ
​ERPCRM󥵥륿 ץȴ
٤ι⤤ͽΩ륳󥵥ƥ󥰥ӥԤäƤ


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