{"created":"2023-05-15T14:21:41.683004+00:00","id":3441,"links":{},"metadata":{"_buckets":{"deposit":"f69a8333-b0f0-443b-bf67-4639acb27c93"},"_deposit":{"created_by":3,"id":"3441","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"3441"},"status":"published"},"_oai":{"id":"oai:bunkyo.repo.nii.ac.jp:00003441","sets":["1:26:199"]},"author_link":["4421"],"item_5_alternative_title_1":{"attribute_name":"タイトル カナ","attribute_value_mlt":[{"subitem_alternative_title":"カンレン ゲンカ ケイサン ノ イギ ニ ツイテ"}]},"item_5_biblio_info_13":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"1994-01-01","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"73","bibliographicPageStart":"63","bibliographicVolumeNumber":"15","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":"　In this paper we examine on the historical significances of relevant costing.\n　The relevant costing advocated by Charles T. Horngren and George H. Sorter was proposed to intervening a controversy between direct costing and absorption costing in external reporting (the direct costing controversy). At the same time the relevant costers refined the direct costing from the viewpoint of managerial decision-making, they tried to be constistent with traditional accounting systems and the framework of historical costs. Therefore, though they named relevant costing a third approach, it was resulted in a compromise.\n　However, the relevant costing contributed to systematize by relevant cost concept a cost analysis for special decision problems.","subitem_description_type":"Abstract"}]},"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_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":"BKSJ150006"}]},"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_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":"4421","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","filename":"BKSJ150006.pdf","filesize":[{"value":"1.0 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"BKSJ150006.pdf","url":"https://bunkyo.repo.nii.ac.jp/record/3441/files/BKSJ150006.pdf"},"version_id":"dcf2df80-30a3-4dfe-888b-bf026e603db6"}]},"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":"関連原価計算の意義について","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"関連原価計算の意義について"},{"subitem_title":"On The Historical Significances of Relevant Costing","subitem_title_language":"en"}]},"item_type_id":"5","owner":"3","path":["199"],"pubdate":{"attribute_name":"公開日","attribute_value":"2012-01-17"},"publish_date":"2012-01-17","publish_status":"0","recid":"3441","relation_version_is_last":true,"title":["関連原価計算の意義について"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2024-08-08T01:07:26.254880+00:00"}