{"created":"2023-05-15T14:21:40.295680+00:00","id":3409,"links":{},"metadata":{"_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":["1:26:198"]},"author_link":["4385"],"item_5_biblio_info_13":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"1993-01-01"},"bibliographicPageEnd":"121","bibliographicPageStart":"105","bibliographicVolumeNumber":"14","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":"2012-01-17"}]},"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's 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't 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's cost drivers, therefore reduces the costs.","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":"BKSJ140009"}]},"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_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"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":"BKSJ140009.pdf","filesize":[{"value":"1.3 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","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"}]},"item_type_id":"5","owner":"3","path":["198"],"pubdate":{"attribute_name":"公開日","attribute_value":"2012-01-17"},"publish_date":"2012-01-17","publish_status":"0","recid":"3409","relation_version_is_last":true,"title":["活動基準原価計算と経営意志決定"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-05-16T14:27:44.534183+00:00"}