{"created":"2023-05-15T14:24:33.778049+00:00","id":6807,"links":{},"metadata":{"_buckets":{"deposit":"1f1ee7a8-32c5-4c73-9c03-9a207c9f5722"},"_deposit":{"created_by":19,"id":"6807","owners":[19],"pid":{"revision_id":0,"type":"depid","value":"6807"},"status":"published"},"_oai":{"id":"oai:bunkyo.repo.nii.ac.jp:00006807","sets":["1:28:515"]},"author_link":["8364"],"item_5_biblio_info_13":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2016-03-28"},"bibliographicPageEnd":"13","bibliographicPageStart":"1","bibliographicVolumeNumber":"2","bibliographic_titles":[{"bibliographic_title":"経営論集"},{"bibliographic_title":"Journal of Public and Private Management"}]}]},"item_5_description_12":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"ABC（Activity-based Costing）に基づく貢献利益分析は価格決定、プロダクト・ミックス、部品の\n自製・外注決定問題などの製品関連意思決定に有用な情報を提供する。本稿はその中でも最適プロダク\nト・ミックスに焦点を当て、ABC 貢献利益分析が当該意思決定にどのように適用されるのかを考察す\nる。特に、段取費などの段階変動費がプロダクト・ミックス決定においてどのような役割を果たすかを\n検討することによって、ABC 貢献利益分析の伝統的貢献利益分析に対する優位性と段階変動費を単位\n化することの問題点について指摘する。ABC 貢献利益分析は最適プロダクト・ミックス意思決定に適\n用するには一定の限界が認められる。\nContribution Margin Analysis based on ABC(Activity-based Costing) provides business managers a\nuseful information on product related decisions suchas pricing,product mix,make or buy,drop etc.\nThe main objective of this article focus to short-term optimal product-mix decision and is to consider\nabout how ABC contribution margin analysis is applied in this decision.In paticular,by considering the\nroles of step-variable costs in product-mix decision,we suggest the advantages of ABC contribution\nmargin analysis on traditional contribution margin analysis and the problems in regard to unitizing\nstep-variable costs. There is a certain limitation of this analysis in making the optimal product-mix\ndecision.","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":"BKSB020007"}]},"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":"2018-04-04"}],"displaytype":"detail","filename":"BKSB020007.pdf","filesize":[{"value":"895.9 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"BKSB020007","url":"https://bunkyo.repo.nii.ac.jp/record/6807/files/BKSB020007.pdf"},"version_id":"e7bc629e-fc5f-40dd-aeb6-7658813be7be"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"ABC（Activity-based Costing)"},{"subitem_subject":"貢献利益"},{"subitem_subject":"限界利益"},{"subitem_subject":"貢献利益分析"},{"subitem_subject":"段階変動費"},{"subitem_subject":"ABC(Activity-based Costing)"},{"subitem_subject":"contribution margin"},{"subitem_subject":"marginal income"},{"subitem_subject":"contribution margin analysis"},{"subitem_subject":"step-variable costs"}]},"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貢献利益分析 : 最適プロダクト・ミックスを中心として","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"ＡＢＣ貢献利益分析 : 最適プロダクト・ミックスを中心として"},{"subitem_title":"The Application of ABC Contribution Margin Analysis to Short-term Optimal Product Mix Decisions"}]},"item_type_id":"5","owner":"19","path":["515"],"pubdate":{"attribute_name":"公開日","attribute_value":"2018-04-04"},"publish_date":"2018-04-04","publish_status":"0","recid":"6807","relation_version_is_last":true,"title":["ＡＢＣ貢献利益分析 : 最適プロダクト・ミックスを中心として"],"weko_creator_id":"19","weko_shared_id":-1},"updated":"2023-05-15T15:33:42.235157+00:00"}