{"created":"2023-05-15T14:23:52.043544+00:00","id":5960,"links":{},"metadata":{"_buckets":{"deposit":"6c236731-b553-47ac-a1e6-54f775eb4451"},"_deposit":{"created_by":3,"id":"5960","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"5960"},"status":"published"},"_oai":{"id":"oai:bunkyo.repo.nii.ac.jp:00005960","sets":["1:34:470"]},"author_link":["7347","7346"],"item_5_biblio_info_13":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2013-03-01"},"bibliographicPageEnd":"16","bibliographicPageStart":"1","bibliographicVolumeNumber":"6","bibliographic_titles":[{"bibliographic_title":"情報学ジャーナル"},{"bibliographic_title":"Journal of Information and Communications"}]}]},"item_5_date_43":{"attribute_name":"作成日","attribute_value_mlt":[{"subitem_date_issued_datetime":"2014-05-15"}]},"item_5_description_12":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"ABC（活動基準原価計算）は精緻な製造間接費の配賦方法である。TDABC（時間主導型活動基準原価計算）はABC に代わる簡素な原価計算技法として開発された。この技法はABC から得られるベネフィットを少ない運用コストで提供する。米国ではTDABC はホテル，製造会社，物流会社，大学のレストランなどへの適用が紹介されている。しかし，わが国での適用の事例はほとんど知らない。本研究では，大学食堂において食事メニューごとの収益性分析に資するためにTDABC による原価計算を行った。本研究によって，採算性が良いメニューと良くないメニューを識別できた。さらに，TDABCの適用の容易性は活動の複雑性とコストオブジェクトの特殊性に大いに依存することが確認できた。しかし，活動ごとの単位時間を見積もることや，一般式としての時間方程式を導き出すことは決して簡単な仕事ではなかった。\n\nActivity-Based Costing (ABC) is a sophisticated allocation method of overheads. Time-Driven Activity-Based Costing (TDABC) was developed as a simpler cost accounting technique than ABC model. This technique offers the benefit obtained from ABC with few perating costs. In the United States, TDABC has been applied at hotels, manufacturing companies, distribution companies, university restaurants and so on. The application of TDABC, however, is hardly known in Japan. In this study, we used TDABC in order to analyze profitability on each meal menu at the university cafeteria. We were able to identify which meal had good or bad profit. We were also able to confirm that using TDABC becomes easier when the activities are simpler and the cost objects are less unique. It was, however, still challenging to estimate the unit time at each activity and to derive the time equation as the general formula style.","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":"21856850"}]},"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":"BKSI060001"}]},"item_5_text_7":{"attribute_name":"Author","attribute_value_mlt":[{"subitem_text_value":"Torii, Miki"},{"subitem_text_value":"Shimura, Tadashi"}]},"item_5_text_8":{"attribute_name":"所属機関","attribute_value_mlt":[{"subitem_text_value":"&EMPTY&"},{"subitem_text_value":"文教大学大学院情報学研究科"}]},"item_5_text_9":{"attribute_name":"Institution","attribute_value_mlt":[{"subitem_text_value":"&EMPTY&"},{"subitem_text_value":"Graduate School of Information and Communication, Bunkyo University"}]},"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":"鳥居, 美希"}],"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":"BKSI060001.pdf","filesize":[{"value":"1.2 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"BKSI060001.pdf","url":"https://bunkyo.repo.nii.ac.jp/record/5960/files/BKSI060001.pdf"},"version_id":"3be38ee7-b18f-4325-a25f-8e675d4aaece"}]},"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":"TDABC の適用 : 大学食堂のケース : 事例研究","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"TDABC の適用 : 大学食堂のケース : 事例研究"},{"subitem_title":"Application of Time-Driven Activity-Based Costing （TDABC）to the University Cafeteria"}]},"item_type_id":"5","owner":"3","path":["470"],"pubdate":{"attribute_name":"公開日","attribute_value":"2014-05-28"},"publish_date":"2014-05-28","publish_status":"0","recid":"5960","relation_version_is_last":true,"title":["TDABC の適用 : 大学食堂のケース : 事例研究"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-05-15T15:40:45.149043+00:00"}