Current Cost Accounting - Current Cost Accounting

…In Germany after World War I, the price of a certain unit of gold was used as the adjustment base, and the amount of the mark was adjusted to gold mark. In general, the method proposed by HW Sweeney of the United States in the 1930s, which uses an index showing the general purchasing power of money (retail price index, cost of living index, etc.) as the adjustment base, has been considered. However, since the 1960s, when inflation intensified, the importance of current cost accounting, which places emphasis on the individual impact on individual companies and uses the purchasing power index of individual goods at the time of measurement as the adjustment base, and replacement cost accounting, which uses the actual replacement cost of individual goods, has been emphasized in the UK and the US, and studies are being conducted with the aim of introducing it into the system. However, at the current stage, it is still at an experimental level, and adjustment information based on current cost accounting will remain as supplementary information. …

*Some of the terminology that refers to "current cost accounting" is listed below.

Source | Heibonsha World Encyclopedia 2nd Edition | Information

…かつて，第1次大戦後のドイツでは，一定単位の金の価格を修正基準とし，マルクの金額を金マルクに修正したが，一般的には，1930年代にアメリカのスウィーニーH.W.Sweeneyにより提唱された，修正基準として貨幣の一般購買力を示す指数(小売物価指数，生計費指数など)を用いる方法が考えられてきた。しかし，インフレが激化した60年代以降，個別企業への個別的影響を重視し，修正基準として測定時点の個別財貨の購買力指数を用いるカレント原価会計や個別財貨の実際取替原価を用いる取替原価会計の重要性が，イギリスやアメリカで主張されるようになり，その制度的導入をめざして検討がなされている。ただし現段階では，実験的レベルであり，カレント原価会計による修正情報は補足情報の位置にとどまる。…

※「カレント原価会計」について言及している用語解説の一部を掲載しています。

出典｜株式会社平凡社世界大百科事典 第２版について | 情報