{"created":"2023-05-15T14:21:31.930700+00:00","id":3217,"links":{},"metadata":{"_buckets":{"deposit":"49ab4815-a84b-4308-b27b-5b306bb4b1bf"},"_deposit":{"created_by":3,"id":"3217","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"3217"},"status":"published"},"_oai":{"id":"oai:bunkyo.repo.nii.ac.jp:00003217","sets":["1:26:226"]},"author_link":["4165","4166"],"item_5_biblio_info_13":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"1999-01-01"},"bibliographicPageEnd":"41","bibliographicPageStart":"25","bibliographicVolumeNumber":"22","bibliographic_titles":[{"bibliographic_title":"情報研究"},{"bibliographic_title":"Information and Communication Studies"}]}]},"item_5_date_43":{"attribute_name":"作成日","attribute_value_mlt":[{"subitem_date_issued_datetime":"2011-02-22"}]},"item_5_description_12":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"　Many companies are interested in SCM(Supply Chain Management) in Japan and the U.S. They hope SCM will bring a lot of benefits to thier competitive advantage. SCM is based on the Value Chain model which M.E. Porter introduced and developed. The model targets systematic efficiency in procurement, production, sales, logistics, and after-sales service. There are several critical conditions in order to make full of SCM. \n1. Stable partnership established and maintained.\n2. Monitoring and evaluation by accounting methods such as ABC/ABM.\n3. Cost reduction pursued in terms of a whole company.\n4. Effective use of IT(Information Technology).\n\\n　近年、アメリカの企業をはじめわが国でも、コスト削減の手法としてサプライチェーン・マネジメント(Supply Chain Management : 以下、SCMと略称する)が脚光を浴びている。サプライチェーンとは、製品(または商品)供給の連鎖のことである。つまり、製品を生産するための資材の調達→ 製品の生産→ 顧客への販売・物流→ アフターサービスに至るまでの一連の価値活動(価値連鎖)を指している。したがって、SCMも基本的には価値連鎖分析に基づく経営のやり方であると考えられる。\n　本稿では、SCMが当初の目的と効果を達成するためには何が必要不可欠であるかその存立基盤を考察し、その効果をどのように測定するか、そのため管理会計はどのような役割を果たさなければならないのか、とくにコスト情報およびコスト指標に焦点を当てて、その役割と限界を検討していきたい。","subitem_description_type":"Abstract"}]},"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_source_id_19":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"03893367"}]},"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":"BKSJ220004"}]},"item_5_text_7":{"attribute_name":"Author","attribute_value_mlt":[{"subitem_text_value":"Ishizuka, Hiroshi"},{"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"},{"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"},{"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_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"石塚, 浩"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"志村, 正"}],"nameIdentifiers":[{}]}]},"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","filename":"BKSJ220004.pdf","filesize":[{"value":"1.6 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"BKSJ220004.pdf","url":"https://bunkyo.repo.nii.ac.jp/record/3217/files/BKSJ220004.pdf"},"version_id":"9d49a005-324e-4e20-83b0-8ac7851e894e"}]},"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":"SCMの存立基盤とコスト指標について","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"SCMの存立基盤とコスト指標について"},{"subitem_title":"Basic Conditions on Supply Chain Management and Cost Performance Indicators"}]},"item_type_id":"5","owner":"3","path":["226"],"pubdate":{"attribute_name":"公開日","attribute_value":"2011-02-22"},"publish_date":"2011-02-22","publish_status":"0","recid":"3217","relation_version_is_last":true,"title":["SCMの存立基盤とコスト指標について"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-05-16T16:46:21.317828+00:00"}