{"created":"2023-05-15T14:23:56.762063+00:00","id":6050,"links":{},"metadata":{"_buckets":{"deposit":"4dc2a0b3-f789-4a54-affb-e40014dd6e5a"},"_deposit":{"created_by":3,"id":"6050","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"6050"},"status":"published"},"_oai":{"id":"oai:bunkyo.repo.nii.ac.jp:00006050","sets":["1:28:281"]},"author_link":["7449"],"item_5_biblio_info_13":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2015-03-01"},"bibliographicPageEnd":"12","bibliographicPageStart":"1","bibliographicVolumeNumber":"1","bibliographic_titles":[{"bibliographic_title":"経営論集"},{"bibliographic_title":"Journal of Public and Private Management"}]}]},"item_5_date_43":{"attribute_name":"作成日","attribute_value_mlt":[{"subitem_date_issued_datetime":"2015-04-22"}]},"item_5_description_12":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"本稿は、時間適用活動基準原価計算（TDABC）の原価計算モデルを中心に次の２つの論点を考察した。第１に、TDABC は１段階配賦計算モデルなのかという点、第２に、TDABC は標準原価計算への回帰かという点である。                                                                                                                                                                                                                                                               TDABC は１段階ではなく、２段階配賦計算モデルと考えられる。また、TDABC は従来の標準原価計算とほぼ似たものであるが、製造間接費に関する限り、資源キャパシティ管理に焦点を当てた標準原価計算であり、理論的な考察が不十分な点も指摘できる。資源キャパシティの未利用キャパシティ（コスト）については、過大に測定されるように設計されている。\n                                                                                    In this paper the auther particularly consider the costing model of time-driven activity-based costing (TDABC). It addresses the following two issues.                    \n(1) Is TDABC a one-stage allocation costing model?\n(2) Is TDABC a return to standard full costing?\nThrough this study,the author propose some questions for these issues.It seems that TDABC is not one-stage costing model but is two-stage costing model.Moreover,TDABC is almost similar to the standard costing. As far as the overhead costs, however, it is the standard costing focused to resource capacity management, and the theoretical consideration to this issue is still incomplete. The unused capacity (costs) calculated by TDABC is designed to be overestimate.","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":"21892490"}]},"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":"BKSB010004"}]},"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":"文教大学経営学部"}]},"item_5_text_9":{"attribute_name":"Institution","attribute_value_mlt":[{"subitem_text_value":"Faculty of Business Administration, 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":"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":"BKSB010004.pdf","filesize":[{"value":"1.4 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"BKSB010004.pdf","url":"https://bunkyo.repo.nii.ac.jp/record/6050/files/BKSB010004.pdf"},"version_id":"569a381f-97f3-4bf0-a7b2-07a769f1acc3"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"時間適用ABC"},{"subitem_subject":"活動基準原価計算"},{"subitem_subject":"１段階配賦計算"},{"subitem_subject":"未利用キャパシティ"},{"subitem_subject":"キャパシティ･コスト率"},{"subitem_subject":"単位時間"},{"subitem_subject":"Time-driven ABC"},{"subitem_subject":"Activity-based Costing"},{"subitem_subject":"one-stage allocation costing"},{"subitem_subject":"unused capacity costs"},{"subitem_subject":"capacity cost rates"},{"subitem_subject":"unit time"}]},"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":"原価計算モデルの考察 ：TDABC を中心として","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"原価計算モデルの考察 ：TDABC を中心として"},{"subitem_title":"A Study on the Costing Model of Time-driven ABC"}]},"item_type_id":"5","owner":"3","path":["281"],"pubdate":{"attribute_name":"公開日","attribute_value":"2015-04-27"},"publish_date":"2015-04-27","publish_status":"0","recid":"6050","relation_version_is_last":true,"title":["原価計算モデルの考察 ：TDABC を中心として"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-05-15T15:33:38.052465+00:00"}