Japanese cost accounting standard

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The Japanese accounting standards ( Japanese. 原価計算基準 , genka Keisan Kijun ) is in 1962 by the Japanese Ministry of Finance published accounting standard . It represents a practical guide to cost accounting for Japanese (industrial) companies. The cost accounting standard has not been updated since its publication, so that it is considered out of date with regard to cost accounting theory and operational practice.

object

The object of the cost accounting standard is to explain the purpose of cost accounting and the general principles of cost accounting as well as the description of the actual and standard cost accounting and the description of the recording, analysis and accounting treatment of cost deviations. Cost management methods and budgeting as well as planning and decision making are not part of the cost accounting standard.

According to the cost accounting standard, cost accounting is divided into cost accounting systems and special cost invoices. Cost accounting systems are therefore "accounting systems that are organically linked to financial accounting and that are properly and continuously managed". Special cost invoices, on the other hand, are defined as “statistical and technical cost calculations or cost studies that are located outside financial accounting and that are used on a case-by-case basis and discontinuously”. Due to the required close relationship between the cost accounting systems defined in this way and external accounting, these are also referred to as "cost accounting".

structure

The cost accounting standard is divided into 5 chapters:

  • Objectives and general principles of cost accounting ( 原 価 計算 の 目的 と 原 価 計算 の 一般 的 基準 , genka keisan no mokuteki to genka keisan no ippan-teki kijun )
  • Actual cost accounting ( 実 際 原 価 の 計算 , jissai genka no keisan )
  • Standard cost accounting ( 標準 原 価 の 計算 , hyōjun genka no keisan )
  • Calculation and analysis of cost deviations ( 原 価 差異 の 算 定 お よ び 分析 , genka sai no santei oyobi bunseki )
  • Cost deviation analysis process ( 原 価 差異 の 会計 処理 , genka sai no kaikei shori )

literature

  • Peter Winter: Japanese cost accounting systems - analysis of cost accounting systems according to the Japanese cost accounting standard . 2005 (available at: MPRA ).