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後入先出法の系譜
https://kindai.repo.nii.ac.jp/records/12141
https://kindai.repo.nii.ac.jp/records/121410ee800a6-d10d-4a0c-a10c-6a93d8550815
名前 / ファイル | ライセンス | アクション |
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AN10437975-20051230-0147.pdf (5.7 MB)
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Item type | ☆紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2013-12-14 | |||||
タイトル | ||||||
タイトル | 後入先出法の系譜 | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | The Origins of Lifo | |||||
著者 |
毛利, 敏彦
× 毛利, 敏彦 |
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言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題 | 継続記録法, 棚卸計算法, 基礎有高法, 小売棚卸法 | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
著者(英) | ||||||
en | ||||||
Mori, Toshihiko | ||||||
著者 所属 | ||||||
近畿大学経営学部; 教授 | ||||||
著者所属(翻訳) | ||||||
Kinki University | ||||||
版 | ||||||
出版タイプ | VoR | |||||
出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||
出版者 名前 | ||||||
出版者 | 近畿大学商経学会 | |||||
書誌情報 |
商経学叢 en : Shokei - Gakuso The Journal of Business Administration and Marketing Strategy 巻 55, 号 2, p. 147-191, 発行日 2005-12-01 |
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ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 04502825 | |||||
抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | 【概要】本稿は後入先出法に三つの起源があることを明らかにする。先ず,石油業をとりあげて,それが払出原価に主眼をおく後入先出法であること示した。次いで,非鉄金属業,綿紡績業,製粉業,製紙業,皮革工業を取り上げて,棚卸計算法による後入先出法があることを述べた。さらに,小売業について,小売棚卸法に由来する後入先出法を論じた。いずれも後入先出法には違いないが,それぞれ性格を異にする。業種による棚卸資産の性格の違いにもよるが,払出原価に力点をおくか,棚卸高が重要か,また売価が大事かによって後入先出法は異なるのである。 【Abstract】 In this paper, I indicate the origins of LIFO are three. First it is cost of goods sold. With the spread of pipe line in United States in the early 1930's after the First World War, petroleum industries adapted base stock method in inventory valuation. But, in the latter 1930's, price of crude oil was afraid of slump. So, petroleum industries planned to recover early coat of goods sold in avoidance of risk. In this way, LIFO was derived from cost of goods sold. Second it is inventory amounts by base stock method. Nonferrous metals industries adapted base stock method in valuation of inventories, copper, lead and aluminium etc. At the beginning base stock method was determined by standard price and volume, but since then was associated with historical costs and actual quantity. In a short time base stock method converted to LIFO. Third, it is inventories in retail department store. Retail department store adapted retail inventory method in 1910's. In 1940's retail department store tried to exclude the effect of price fluctuation in annual report and to decrease tax. Thus retail inventory method was combined with LIFO. |
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内容記述 | ||||||
内容記述タイプ | Other | |||||
内容記述 | 【注記】Mohri, Toshihiko | |||||
フォーマット | ||||||
内容記述タイプ | Other | |||||
内容記述 | application/pdf |