WEKO3
インデックスリンク
アイテム
{"_buckets": {"deposit": "ba33176c-9d60-45e4-a7fe-0ca0c2c34c86"}, "_deposit": {"created_by": 3, "id": "3195", "owners": [3], "pid": {"revision_id": 0, "type": "depid", "value": "3195"}, "status": "published"}, "_oai": {"id": "oai:bunkyo.repo.nii.ac.jp:00003195", "sets": ["203"]}, "author_link": ["4138"], "item_5_alternative_title_1": {"attribute_name": "タイトル カナ", "attribute_value_mlt": [{"subitem_alternative_title": "ゲンカ ケイサン セイド ト トクシュ ゲンカ チョウサ ニ タイスル コウサツ"}]}, "item_5_biblio_info_13": {"attribute_name": "書誌情報", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "1998-01-01", "bibliographicIssueDateType": "Issued"}, "bibliographicPageEnd": "27", "bibliographicPageStart": "15", "bibliographicVolumeNumber": "19", "bibliographic_titles": [{"bibliographic_title": "情報研究"}, {"bibliographic_title": "Information and Communication Studies", "bibliographic_titleLang": "en"}]}]}, "item_5_date_43": {"attribute_name": "作成日", "attribute_value_mlt": [{"subitem_date_issued_datetime": "2011-02-22", "subitem_date_issued_type": "Created"}]}, "item_5_description_12": {"attribute_name": "抄録", "attribute_value_mlt": [{"subitem_description": " \"Cost Accounting Systems\" and \"Special Cost Studies\" has been used as a general concept since these deal with Japanese \"Cost Accounting Standard\". But they are used as a word with many meaning in many papers and books.\n Also, there is opinion that the development of information technology (both hard. and soft) recently not only make vague but make nonsense.\n So, this paper considers problems by clarifying a meaning of these concepts, and asserts that these still make sense in spite of the development of information technology. And finally it briefly considers the use of ABC(Activity-Based Costing) in cost accouting systems in the light of several conditions of it\u0027s systems.", "subitem_description_type": "Abstract"}]}, "item_5_description_34": {"attribute_name": "資源タイプ", "attribute_value_mlt": [{"subitem_description": "text", "subitem_description_type": "Other"}]}, "item_5_description_38": {"attribute_name": "フォーマット", "attribute_value_mlt": [{"subitem_description": "application/pdf", "subitem_description_type": "Other"}]}, "item_5_publisher_16": {"attribute_name": "出版者", "attribute_value_mlt": [{"subitem_publisher": "文教大学"}]}, "item_5_source_id_19": {"attribute_name": "ISSN", "attribute_value_mlt": [{"subitem_source_identifier": "03893367", "subitem_source_identifier_type": "ISSN"}]}, "item_5_text_14": {"attribute_name": "出版年", "attribute_value_mlt": [{"subitem_text_value": "1998"}]}, "item_5_text_15": {"attribute_name": "出版地", "attribute_value_mlt": [{"subitem_text_value": "神奈川県茅ヶ崎市"}]}, "item_5_text_17": {"attribute_name": "出版社 カナ", "attribute_value_mlt": [{"subitem_text_value": "ブンキョウ ダイガク"}]}, "item_5_text_18": {"attribute_name": "Publisher", "attribute_value_mlt": [{"subitem_text_value": "Bunkyo University"}]}, "item_5_text_39": {"attribute_name": "本文言語", "attribute_value_mlt": [{"subitem_text_value": "日本語"}]}, "item_5_text_42": {"attribute_name": "ID", "attribute_value_mlt": [{"subitem_text_value": "BKSJ190003"}]}, "item_5_text_45": {"attribute_name": "更新日(XooNIps)", "attribute_value_mlt": [{"subitem_text_value": "2011/5/11"}]}, "item_5_text_46": {"attribute_name": "記録日", "attribute_value_mlt": [{"subitem_text_value": "2011/2/22"}]}, "item_5_text_47": {"attribute_name": "最終更新日(XooNIps)", "attribute_value_mlt": [{"subitem_text_value": "2011/5/11"}]}, "item_5_text_48": {"attribute_name": "更新履歴(XooNIps)", "attribute_value_mlt": [{"subitem_text_value": "May 11, 2011 インデックス, 更新日 を変更"}, {"subitem_text_value": "Apr 22, 2011 抄録, 別タイトル を変更"}, {"subitem_text_value": "Feb 22, 2011 インデックス を変更"}]}, "item_5_text_49": {"attribute_name": "登録者(XooNIps)", "attribute_value_mlt": [{"subitem_text_value": "bunkyo2"}]}, "item_5_text_50": {"attribute_name": "閲覧数(XooNIps)", "attribute_value_mlt": [{"subitem_text_value": "414"}]}, "item_5_text_51": {"attribute_name": "ダウンロード数(XooNIps)", "attribute_value_mlt": [{"subitem_text_value": "2436"}]}, "item_5_text_7": {"attribute_name": "Author", "attribute_value_mlt": [{"subitem_text_value": "Shimura, Tadashi"}]}, "item_5_text_8": {"attribute_name": "所属機関", "attribute_value_mlt": [{"subitem_text_value": "文教大学情報学部"}]}, "item_5_text_9": {"attribute_name": "Institution", "attribute_value_mlt": [{"subitem_text_value": "Bunkyo University Faculty of Information and Communications"}]}, "item_5_version_type_35": {"attribute_name": "著者版フラグ", "attribute_value_mlt": [{"subitem_version_resource": "http://purl.org/coar/version/c_970fb48d4fbd8a85", "subitem_version_type": "VoR"}]}, "item_creator": {"attribute_name": "著者", "attribute_type": "creator", "attribute_value_mlt": [{"creatorNames": [{"creatorName": "志村, 正"}], "nameIdentifiers": [{"nameIdentifier": "4138", "nameIdentifierScheme": "WEKO"}]}]}, "item_files": {"attribute_name": "ファイル情報", "attribute_type": "file", "attribute_value_mlt": [{"accessrole": "open_date", "date": [{"dateType": "Available", "dateValue": "2018-03-24"}], "displaytype": "detail", "download_preview_message": "", "file_order": 0, "filename": "BKSJ190003.pdf", "filesize": [{"value": "1.2 MB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_free", "mimetype": "application/pdf", "size": 1200000.0, "url": {"label": "BKSJ190003.pdf", "url": "https://bunkyo.repo.nii.ac.jp/record/3195/files/BKSJ190003.pdf"}, "version_id": "744d758f-1b26-48ee-b31f-c6d1cae5d0da"}]}, "item_language": {"attribute_name": "言語", "attribute_value_mlt": [{"subitem_language": "jpn"}]}, "item_resource_type": {"attribute_name": "資源タイプ", "attribute_value_mlt": [{"resourcetype": "departmental bulletin paper", "resourceuri": "http://purl.org/coar/resource_type/c_6501"}]}, "item_title": "「原価計算制度」と「特殊原価調査」に対する考察", "item_titles": {"attribute_name": "タイトル", "attribute_value_mlt": [{"subitem_title": "「原価計算制度」と「特殊原価調査」に対する考察"}, {"subitem_title": "A Study on \"Cost Accounting Systems\" and \"Special Cost Studies\"", "subitem_title_language": "en"}]}, "item_type_id": "5", "owner": "3", "path": ["203"], "permalink_uri": "https://bunkyo.repo.nii.ac.jp/records/3195", "pubdate": {"attribute_name": "公開日", "attribute_value": "2011-02-22"}, "publish_date": "2011-02-22", "publish_status": "0", "recid": "3195", "relation": {}, "relation_version_is_last": true, "title": ["「原価計算制度」と「特殊原価調査」に対する考察"], "weko_shared_id": -1}
「原価計算制度」と「特殊原価調査」に対する考察
https://bunkyo.repo.nii.ac.jp/records/3195
https://bunkyo.repo.nii.ac.jp/records/319561038057-6be3-4cab-ad65-52ce2aad7a77
名前 / ファイル | ライセンス | アクション |
---|---|---|
BKSJ190003.pdf (1.2 MB)
|
|
Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
---|---|---|---|---|---|---|
公開日 | 2011-02-22 | |||||
タイトル | ||||||
タイトル | 「原価計算制度」と「特殊原価調査」に対する考察 | |||||
タイトル | ||||||
タイトル | A Study on "Cost Accounting Systems" and "Special Cost Studies" | |||||
言語 | ||||||
言語 | jpn | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
著者 |
志村, 正
× 志村, 正 |
|||||
著者 | ||||||
Shimura, Tadashi | ||||||
所属機関 | ||||||
文教大学情報学部 | ||||||
所属機関 | ||||||
Bunkyo University Faculty of Information and Communications | ||||||
内容記述 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | "Cost Accounting Systems" and "Special Cost Studies" has been used as a general concept since these deal with Japanese "Cost Accounting Standard". But they are used as a word with many meaning in many papers and books. Also, there is opinion that the development of information technology (both hard. and soft) recently not only make vague but make nonsense. So, this paper considers problems by clarifying a meaning of these concepts, and asserts that these still make sense in spite of the development of information technology. And finally it briefly considers the use of ABC(Activity-Based Costing) in cost accouting systems in the light of several conditions of it's systems. |
|||||
書誌情報 |
情報研究 en : Information and Communication Studies 巻 19, p. 15-27, 発行日 1998-01-01 |
|||||
ISSN | ||||||
収録物識別子 | 03893367 | |||||
著者版フラグ | ||||||
出版タイプ | VoR | |||||
フォーマット | ||||||
内容記述タイプ | Other | |||||
内容記述 | application/pdf | |||||
本文言語 | ||||||
日本語 | ||||||
ID | ||||||
BKSJ190003 | ||||||
作成日 | ||||||
日付 | 2011-02-22 |