WEKO3
インデックスリンク
アイテム
{"_buckets": {"deposit": "1d61fc9e-47a5-4d39-9915-663e57be0b03"}, "_deposit": {"created_by": 3, "id": "3451", "owners": [3], "pid": {"revision_id": 0, "type": "depid", "value": "3451"}, "status": "published"}, "_oai": {"id": "oai:bunkyo.repo.nii.ac.jp:00003451", "sets": ["202"]}, "author_link": ["4432"], "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 ヘンドウ ヨサン ノ ユウコウセイ"}]}, "item_5_biblio_info_13": {"attribute_name": "書誌情報", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "1997-01-01", "bibliographicIssueDateType": "Issued"}, "bibliographicPageEnd": "16", "bibliographicPageStart": "1", "bibliographicVolumeNumber": "18", "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": " The objective of this paper is to examine the effectiveness of activity-based flexible budgeting and variance analysis.\n The traditional flexible budgeting and variance analysis has been adapted for controlling the indirect activity or support activity of productions and sales. It is tailored, however, on unit based cost driver, hence it only provide managers a limited, rough, and misleading information for control.\n In contrast, activity-based flexible budgeting and variance analysis provides managers for the clear relationship between resource inputs(costs) and outputs(products, services, etc.), and hence the informations encourage managers to promote a effective use of activity capacity resources, provides a clue for cost improvement and for improving a business performance. It\u0027s paticularly due to the higher correlation between the cost driver and consumption of activity costs.\n We can expect to further increase the effectiveness of activity-based flexible budget for cost control by introducing the value-added and nonvalue-added classifications of activity, and the efficiency variance into the variance analysis.", "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": "1997"}]}, "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": "BKSJ180002"}]}, "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": "2012/1/25"}]}, "item_5_text_48": {"attribute_name": "更新履歴(XooNIps)", "attribute_value_mlt": [{"subitem_text_value": "Jan 25, 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": "279"}]}, "item_5_text_51": {"attribute_name": "ダウンロード数(XooNIps)", "attribute_value_mlt": [{"subitem_text_value": "591"}]}, "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": "4432", "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": "BKSJ180002.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": "BKSJ180002.pdf", "url": "https://bunkyo.repo.nii.ac.jp/record/3451/files/BKSJ180002.pdf"}, "version_id": "a7c4d019-b0bd-42e9-b472-8f57b2a5d595"}]}, "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": "活動基準変動予算の有効性", "item_titles": {"attribute_name": "タイトル", "attribute_value_mlt": [{"subitem_title": "活動基準変動予算の有効性"}, {"subitem_title": "The Effectiveness of Activity-Based Flexible Budgeting and Variance Analysis", "subitem_title_language": "en"}]}, "item_type_id": "5", "owner": "3", "path": ["202"], "permalink_uri": "https://bunkyo.repo.nii.ac.jp/records/3451", "pubdate": {"attribute_name": "公開日", "attribute_value": "2012-01-17"}, "publish_date": "2012-01-17", "publish_status": "0", "recid": "3451", "relation": {}, "relation_version_is_last": true, "title": ["活動基準変動予算の有効性"], "weko_shared_id": -1}
活動基準変動予算の有効性
https://bunkyo.repo.nii.ac.jp/records/3451
https://bunkyo.repo.nii.ac.jp/records/34519025ab1a-981f-492d-abb2-2b675e5ba1a8
名前 / ファイル | ライセンス | アクション |
---|---|---|
BKSJ180002.pdf (1.2 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 | 活動基準変動予算の有効性 | |||||
タイトル | ||||||
タイトル | The Effectiveness of Activity-Based Flexible Budgeting and Variance Analysis | |||||
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 | The objective of this paper is to examine the effectiveness of activity-based flexible budgeting and variance analysis. The traditional flexible budgeting and variance analysis has been adapted for controlling the indirect activity or support activity of productions and sales. It is tailored, however, on unit based cost driver, hence it only provide managers a limited, rough, and misleading information for control. In contrast, activity-based flexible budgeting and variance analysis provides managers for the clear relationship between resource inputs(costs) and outputs(products, services, etc.), and hence the informations encourage managers to promote a effective use of activity capacity resources, provides a clue for cost improvement and for improving a business performance. It's paticularly due to the higher correlation between the cost driver and consumption of activity costs. We can expect to further increase the effectiveness of activity-based flexible budget for cost control by introducing the value-added and nonvalue-added classifications of activity, and the efficiency variance into the variance analysis. |
|||||
書誌情報 |
情報研究 en : Information and Communication Studies 巻 18, p. 1-16, 発行日 1997-01-01 |
|||||
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 | ||||||
BKSJ180002 | ||||||
作成日 | ||||||
日付 | 2012-01-17 |