活動基準原価計算(activity-based costing)の基本を英語で学ぶ




  1. Allocate – 割り当てる
  2. Resources – リソース
  3. Contribute – 貢献する
  4. Overhead costs – 間接費
  5. Production processes – 生産プロセス
  6. Invaluable – 貴重な
  7. Pricing – 価格設定
  8. Product mix – 製品組み合わせ
  9. Process improvement – プロセス改善
  10. Challenges – 課題
  11. Implement – 導入する
  12. Resource-intensive – リソースを多く必要とする
  13. Accustomed – 慣れている
  14. Diverse – 多様な
  15. Insights – 洞察
  16. Downsides – 欠点
  17. Overwhelming – 圧倒的な
  18. Decision-making – 意思決定
  19. Context – 文脈
  20. Informed – 情報を元にした


Person A: Hi there! Have you heard about activity-based costing (ABC)? It’s been gaining a lot of attention in the business world.

Person B: Yes, I’ve heard of it, but I’m not entirely sure what it’s all about. Can you explain?

「Yes, I’ve heard of it, but I’m not entirely sure what it’s all about.」


Person A: Sure thing! ABC is an accounting method that aims to allocate costs to products, services, or activities based on the resources they consume. Unlike traditional costing methods, which often rely on a single cost driver like labor hours, ABC considers various factors that contribute to costs.

Person B: That sounds interesting. So, how is it developed and applied?

Person A: Well, developing an ABC system involves identifying and categorizing all the activities within an organization that consume resources and contribute to costs. Then, you assign costs to each activity and allocate those costs to products or services based on the actual consumption of those activities.

Person B: I see. Where is ABC commonly used?

Person A: ABC is commonly used in industries where overhead costs are significant and where products have varying production processes. Manufacturing and service industries benefit the most, but it’s also applied in healthcare, transportation, and even non-profit sectors.

Person B: What are the benefits of using ABC?

Person A: One of the major benefits is that ABC provides a more accurate picture of the true cost of producing goods or services. This information is invaluable for making informed decisions about pricing, product mix, and process improvement. It also helps in identifying areas of cost reduction.

Person B: Sounds great, but there must be some challenges, right?

Person A: Absolutely. While ABC offers accuracy, it can be complex and resource-intensive to implement. It requires gathering detailed data about activities and their costs, which might not be readily available. Also, there can be resistance from employees who are accustomed to traditional costing methods.

Person B: Are there any specific industries or scenarios where ABC is particularly beneficial?

Person A: Yes, industries with diverse product lines or services and those with high overhead costs often find ABC extremely beneficial. For example, a company producing multiple products with varying production processes will have more accurate cost insights with ABC.


「(主語)find ABC extremely beneficial.」という構造で、

(主語)が、ABC を beneficial (有益である)と find していると読むことができます。

Person B: Makes sense. And what are some potential downsides of introducing ABC?

Person A: Well, the complexity of implementing ABC can result in higher initial costs. Additionally, if not properly managed, the detailed data collection and analysis can become overwhelming and time-consuming. It’s crucial to balance the benefits with the costs of implementation.

「to balance A with B」で、「AとBとのバランス(均衡)をとる」という意味です。

Person B: Overall, it sounds like ABC can be a powerful tool if implemented correctly and in the right context.

Person A: Absolutely. When used appropriately, ABC can provide businesses with a clearer understanding of their cost structure and lead to more informed decision-making.

Person B: Thanks for explaining all of that! It’s definitely given me a better understanding of what activity-based costing is all about.

Person A: You’re welcome! Feel free to ask if you have more questions.


  1. Cost allocation – コスト配分
  2. Cost driver – コストドライバー
  3. Overhead allocation – 間接費配分
  4. Cost pool – コストプール
  5. Direct costs – 直接費用
  6. Indirect costs – 間接費用
  7. Cost hierarchy – コスト階層
  8. Activity analysis – アクティビティ分析
  9. Cost center – コストセンター
  10. Resource consumption – リソース消費
  11. Value-added activities – 付加価値活動
  12. Non-value-added activities – 非付加価値活動
  13. Product profitability – 製品ごとの収益性
  14. Cost assignment – コスト割り当て
  15. Batch-level costs – バッチレベルコスト
  16. Unit-level costs – 単位レベルコスト
  17. Customer profitability – 顧客ごとの収益性
  18. Cost complexity – コストの複雑性
  19. Cost distortion – コスト歪み
  20. Undercosting – 過少割当
  21. Overcosting – 過大割当
  22. Service organization – サービス組織
  23. Multi-stage allocation – 多段階配分
  24. Activity-based management – アクティビティベース管理