@article{oai:mejiro.repo.nii.ac.jp:00000772,
 author = {門田, 安弘 and MONDEN, Yasuhiro},
 journal = {目白大学経営学研究, Mejiro journal of management},
 month = {},
 note = {本稿は、企業結合のための会計測定方法を数理計画モデルで理論的に分析することを目的としている。合併というのは、企業結合に関与している会社Xから会社Yへと資産を移転(あるいは振替)させる取引であるから、その振替資産を評価する問題は事業部制の「振替価格」問題に類似している。振替価格問題は、数理計画法モデルで取り扱われることも多いので、企業結合における振替資産の測定問題も類似のモデルで分析できる。会社間の移転資産に適用されるモデルとしては、筆者はWright(1970)が開発した在庫評価モデルを援用している。本稿で用いたモデルは伝統的なものであるが、数理計画法の双対価格を用いて企業結合の会計測定問題を取り扱った研究は、本稿以外にはない。, The writer will analyze the accounting measurement for business combinations by using a mathematical programming model. Since the merger is a transaction that transfers assets from a company X to the company Y, the problem of valuating the transferred assets is similar to the so-called "transfer pricing" problem that handles valuation of goods or services transferred between divisional units. Since the transfer pricing problems have often been treated by mathematical programming models, the measurement problems of transferred asset in a business combination can also be analyzed by the similar model. As a model to be applied to the asset transfer from a company to the other, the writer tried to apply inventory valuation model developed by Wright (1970) because the inventory is the asset transferred from the previous period to the current period. Although the model used in this paper is traditional, there has been no paper other than this that has handled the accounting measurement of business combinations by using the dual prices up to the present., 6, KJ00004766437, P},
 pages = {29--36},
 title = {企業結合会計の数理計画モデル},
 volume = {(5)},
 year = {2007},
 yomi = {モンデン, ヤスヒロ}
}