Cost Accounting Standards Board

…In Japan, after World War II, the Manufacturing Cost Accounting Guidelines provided guidelines for the outline of the cost accounting system for companies in relation to the official price policy. In the United States, the Cost Accounting Standards Board (CASB) established guidelines for the cost accounting system in relation to government purchase prices. In Japan, as the postwar industrial reconstruction progressed, there was a need to review the corporate cost accounting system from the perspective of its usefulness to business management, and in relation to the Corporate Accounting Principles, the need for cost accounting standards that would serve as the basis for calculating appropriate periodic profits and losses was recognized, so the Business Accounting Council established and published the Cost Accounting Standards in 1962. …

*Some of the terminology referenced in the Cost Accounting Standards Board is listed below.

Source | Heibonsha World Encyclopedia 2nd Edition | Information

…日本では第2次大戦後，公定価格政策との関連で，製造工業原価計算要綱が企業の原価計算制度の大綱につき指針を提供した。またアメリカでは，原価計算基準審議会Cost Accounting Standards Board(CASB)が，政府関係購入価格との関連で，原価計算制度の指針を定めている。日本では，戦後の産業再建が進むにつれて，企業の原価計算制度に経営管理への効用という面からの見直しが求められるようになり，かつ企業会計原則との関連で，適正な期間損益の計算の基礎となる原価計算の基準の必要が認められることになったため，企業会計審議会は1962年に〈原価計算基準〉を設定公表した。…

※「Cost Accounting Standards Board」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。

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