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Please use this identifier to cite or link to this item: http://hdl.handle.net/11078/1372

Title: プロジェクトの進捗管理におけるABC/ABMの展開可能性
Other Titles: Expanding the possibility of project management using ABC/ABM
Authors: 山田, 義照
Keywords: EVM
flexible budget
variance analysis
resource usage model
unused capacity
Issue Date: 2019-04-25
Abstract: Earned Value Management (EVM) has been a well-known methodology in project management. It has been useful for scheduling and cost control. The basic way of thinking is to analyze differences of costs and times by budgetary control. However, the cost information provided by traditional EVM is insufficient for the change control of projects. This is because it cannot provide information about the usage status of resources, with the cost calculated by a traditional cost accounting system. In this paper, it suggests a method to add information about the usage status of resources for cost information provided by relating the concepts of EVM to the flexible budget system using ABC/ABM (Activity-Based Costing & Activity-Based Management).
URI: http://hdl.handle.net/11078/1372
ISSN: 0371-5981
Appears in Collections:第54号

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