手法を比較

	活動基準原価計算	監査における分析的手続
分野	会計学	会計学
系統	MCDM	MCDM
提唱年	1987	1983
提唱者	Robert S. Kaplan and Robin Cooper	American Institute of Certified Public Accountants (AICPA)
種類	Advanced managerial accounting methodology	Audit procedure methodology
原典	Cooper, R., & Kaplan, R. S. (1991). Profit priorities from activity-based costing. Harvard Business Review, 69(3), 130-135.	American Institute of Certified Public Accountants (AICPA). (2015). Analytical Procedures. AU-C Section 520. AICPA Professional Standards.
別名	ABC System, Activity-Based Management, Activity Costing	Analytical Review, Ratio Analysis, Trend Analysis
関連	2	4
概要	Activity-Based Costing (ABC) is an advanced costing method developed by Robert Kaplan and Robin Cooper that allocates overhead and indirect costs to products or services based on their actual consumption of activities. Rather than using arbitrary allocation bases (e.g., machine hours or direct labor), ABC traces costs to specific activities (purchasing, machine setup, quality control) and then to products based on which products actually consume those activities, providing more accurate product costs for decision making.	Analytical procedures are evaluations of financial information made by studying plausible relationships among both financial and non-financial data. Rather than testing individual transactions, auditors develop expectations about what numbers should be and compare them to actual results, investigating significant differences. This approach is both required during audit planning and is often more cost-effective than detailed transaction testing.