{"created":"2023-05-15T14:21:41.207266+00:00","id":3430,"links":{},"metadata":{"_buckets":{"deposit":"3e5c74b3-5621-44ad-8bfd-3a517b42c816"},"_deposit":{"created_by":3,"id":"3430","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"3430"},"status":"published"},"_oai":{"id":"oai:bunkyo.repo.nii.ac.jp:00003430","sets":["1:26:200"]},"author_link":["4409"],"item_5_biblio_info_13":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"1995-01-01"},"bibliographicPageEnd":"111","bibliographicPageStart":"99","bibliographicVolumeNumber":"16","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":"　In this paper we exermine the role Activity-Based Cost systems (ABC) play in managerial decision-making and the effects of a resource usage models on management of fixed cost.\n　ABC is attention-focusing and long-run orientation. ABC analysis, therefore, doesn't replace decision relevant cost analysis or contribution margin analyses, but functions as the starting point or the trigger in making a decision and applying such analysis.\n　The resource usage models have a fundamental characteristic of ABC systems, and the models which can compute unused capacity costs for each activity resources provide much more useful and refining information to a management of fixed costs than previous cost systems.\n　Recently there are several attempts to apply actively a ideas of ABC to decision making. Their attempts will be expected to extend ABC's potentials.","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":"BKSJ160007"}]},"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":"BKSJ160007.pdf","filesize":[{"value":"938.9 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"BKSJ160007.pdf","url":"https://bunkyo.repo.nii.ac.jp/record/3430/files/BKSJ160007.pdf"},"version_id":"71821303-5f51-4f77-9770-75b1706073dd"}]},"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":"ABCの意思決定における役割と資源消費モデル","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"ABCの意思決定における役割と資源消費モデル"},{"subitem_title":"The Role of Activity-Based Cost Systems in Decision-Making and Resource Usage Models"}]},"item_type_id":"5","owner":"3","path":["200"],"pubdate":{"attribute_name":"公開日","attribute_value":"2012-01-17"},"publish_date":"2012-01-17","publish_status":"0","recid":"3430","relation_version_is_last":true,"title":["ABCの意思決定における役割と資源消費モデル"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-05-16T14:24:00.149848+00:00"}