WEKO3
インデックスリンク
アイテム
営業能力概念の諸相
https://bunkyo.repo.nii.ac.jp/records/3357
https://bunkyo.repo.nii.ac.jp/records/33574025d072-4c55-40bc-89a9-f41f17ec99d9
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
BKSJ100007.pdf (785.6 kB)
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| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||||
|---|---|---|---|---|---|---|---|---|
| 公開日 | 2012-01-17 | |||||||
| タイトル | ||||||||
| タイトル | 営業能力概念の諸相 | |||||||
| タイトル | ||||||||
| タイトル | Several Aspects of the Operating Capability Concept | |||||||
| 言語 | ||||||||
| 言語 | jpn | |||||||
| 資源タイプ | ||||||||
| 資源タイプ | departmental bulletin paper | |||||||
| タイトル カナ | ||||||||
| その他のタイトル | エイギョウ ノウリョク ガイネン ノ ショソウ | |||||||
| 著者 |
壹岐, 芳弘
× 壹岐, 芳弘
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| 著者 | ||||||||
| 値 | Iki, Yoshihiro | |||||||
| 所属機関 | ||||||||
| 値 | 文教大学情報学部 | |||||||
| 内容記述 | ||||||||
| 内容記述タイプ | Abstract | |||||||
| 内容記述 | Since the mid-1970s, in the British Commonwealth of Nations, the income determination for maintenance of "the operating capability" or "the operating capacity" of the enterprise has been proposed under the current cost accounting. Since the 1920s, in Germany, the maintenance of "die Leistungsf?higkeit" has been advocated in the physical capital maintenance theory. "Die Leistungsf?higkeit" can be interpreted as a synonym for "the operating capability". But whether "the operating capability" or "die Leistungsf?higkeit," the concept has not been examined closely. In this paper, I will reexamine the concept o f the operating capability from the following viewpoints. ① On which basis is the operating capability measured? ② For what time span is the operating capability measured? ③ How widely is the operating capability measured, i.e. which assets (and liabilities) should comprise the operating capability? |
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| 書誌情報 |
情報研究 en : Information and Communication Studies 巻 10, p. 79-87, 発行日 1989-01-01 |
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| 出版者 | ||||||||
| 出版者 | 文教大学 | |||||||
| ISSN | ||||||||
| 収録物識別子タイプ | ISSN | |||||||
| 収録物識別子 | 03893367 | |||||||
| 著者版フラグ | ||||||||
| 出版タイプ | VoR | |||||||
| 本文言語 | ||||||||
| 値 | 日本語 | |||||||
| ID | ||||||||
| 値 | BKSJ100007 | |||||||
| 作成日 | ||||||||
| 日付 | 2012-01-17 | |||||||
