WEKO3
インデックスリンク
アイテム
{"_buckets": {"deposit": "498e572d-c674-4398-9338-1ce2b6e44ece"}, "_deposit": {"created_by": 3, "id": "3409", "owners": [3], "pid": {"revision_id": 0, "type": "depid", "value": "3409"}, "status": "published"}, "_oai": {"id": "oai:bunkyo.repo.nii.ac.jp:00003409", "sets": ["198"]}, "author_link": ["4385"], "item_5_alternative_title_1": {"attribute_name": "タイトル カナ", "attribute_value_mlt": [{"subitem_alternative_title": "カツドウ キジュン ゲンカ ケイサン ト ケイエイ イシ ケッテイ"}]}, "item_5_biblio_info_13": {"attribute_name": "書誌情報", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "1993-01-01", "bibliographicIssueDateType": "Issued"}, "bibliographicPageEnd": "121", "bibliographicPageStart": "105", "bibliographicVolumeNumber": "14", "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": "2012-01-17", "subitem_date_issued_type": "Created"}]}, "item_5_description_12": {"attribute_name": "抄録", "attribute_value_mlt": [{"subitem_description": " Activity-Based Costing (ABC) was originally developed as a elaborate allocation method of overhead costs. However, it has gradually extended its application areas and increased it\u0027s value.\n This article discusses a part which ABC is played in making the managerial decisions.\nIt would be pointed out that:\n(1) ABC isn\u0027t decision oriented.\n(2) ABC improves the traditional decision model and the relevant cost analysis.\n(3) ABC provides the trigger which improves the business incomes and changes quantitatively and qualitatively it\u0027s cost drivers, therefore reduces the costs.", "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": "1993"}]}, "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": "BKSJ140009"}]}, "item_5_text_46": {"attribute_name": "記録日", "attribute_value_mlt": [{"subitem_text_value": "2012/1/17"}]}, "item_5_text_47": {"attribute_name": "最終更新日(XooNIps)", "attribute_value_mlt": [{"subitem_text_value": "2012/1/23"}]}, "item_5_text_48": {"attribute_name": "更新履歴(XooNIps)", "attribute_value_mlt": [{"subitem_text_value": "Jan 23, 2012 インデックス, 抄録 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": "277"}]}, "item_5_text_51": {"attribute_name": "ダウンロード数(XooNIps)", "attribute_value_mlt": [{"subitem_text_value": "685"}]}, "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": "4385", "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": "BKSJ140009.pdf", "filesize": [{"value": "1.3 MB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_free", "mimetype": "application/pdf", "size": 1300000.0, "url": {"label": "BKSJ140009.pdf", "url": "https://bunkyo.repo.nii.ac.jp/record/3409/files/BKSJ140009.pdf"}, "version_id": "c16e654b-cd77-4764-88d2-0136b70393cd"}]}, "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": "活動基準原価計算と経営意志決定", "item_titles": {"attribute_name": "タイトル", "attribute_value_mlt": [{"subitem_title": "活動基準原価計算と経営意志決定"}, {"subitem_title": "Several Features of Activity-Based Costing in Managerial Decision-Making", "subitem_title_language": "en"}]}, "item_type_id": "5", "owner": "3", "path": ["198"], "permalink_uri": "https://bunkyo.repo.nii.ac.jp/records/3409", "pubdate": {"attribute_name": "公開日", "attribute_value": "2012-01-17"}, "publish_date": "2012-01-17", "publish_status": "0", "recid": "3409", "relation": {}, "relation_version_is_last": true, "title": ["活動基準原価計算と経営意志決定"], "weko_shared_id": -1}
活動基準原価計算と経営意志決定
https://bunkyo.repo.nii.ac.jp/records/3409
https://bunkyo.repo.nii.ac.jp/records/340945ef5fcc-e8c2-4526-ad6d-b7d24bd00412
名前 / ファイル | ライセンス | アクション |
---|---|---|
BKSJ140009.pdf (1.3 MB)
|
|
Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
---|---|---|---|---|---|---|
公開日 | 2012-01-17 | |||||
タイトル | ||||||
タイトル | 活動基準原価計算と経営意志決定 | |||||
タイトル | ||||||
タイトル | Several Features of Activity-Based Costing in Managerial Decision-Making | |||||
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 | Activity-Based Costing (ABC) was originally developed as a elaborate allocation method of overhead costs. However, it has gradually extended its application areas and increased it's value. This article discusses a part which ABC is played in making the managerial decisions. It would be pointed out that: (1) ABC isn't decision oriented. (2) ABC improves the traditional decision model and the relevant cost analysis. (3) ABC provides the trigger which improves the business incomes and changes quantitatively and qualitatively it's cost drivers, therefore reduces the costs. |
|||||
書誌情報 |
情報研究 en : Information and Communication Studies 巻 14, p. 105-121, 発行日 1993-01-01 |
|||||
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 | ||||||
BKSJ140009 | ||||||
作成日 | ||||||
日付 | 2012-01-17 |