{"created":"2023-06-19T09:49:28.335286+00:00","id":5985,"links":{},"metadata":{"_buckets":{"deposit":"1339e179-a461-4873-8898-964d0ed813db"},"_deposit":{"created_by":3,"id":"5985","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"5985"},"status":"published"},"_oai":{"id":"oai:fukuyama-u.repo.nii.ac.jp:00005985","sets":["502:507:542:578:579"]},"author_link":["27678","27677","27679"],"item_1_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"1991-07-25","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"70","bibliographicPageStart":"40","bibliographicVolumeNumber":"16","bibliographic_titles":[{"bibliographic_title":"福山大学経済学論集"}]}]},"item_1_creator_6":{"attribute_name":"著者名(日)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"飯塚, 勲"}],"nameIdentifiers":[{"nameIdentifier":"27677","nameIdentifierScheme":"WEKO"}]}]},"item_1_description_1":{"attribute_name":"ページ属性","attribute_value_mlt":[{"subitem_description":"P(論文)","subitem_description_type":"Other"}]},"item_1_description_12":{"attribute_name":"抄録(英)","attribute_value_mlt":[{"subitem_description":"Some companies establish separate decision support groups to help users learn the ins and outs of the tools. Others rely on the users to train themselves. How training is organized depends on company philosophy and the level of technical skills already present. Top management must consider a number of policy issues in implementing a DSS. It must decide whether to target operational managers, analytical staff, or executive decision makers. It can choose highly focused software for single-applications or general-purpose software that has many applications. The support group can consist of specialists who provide extensive help to user or of a few people who answer questions and try to solve problems over the phone. Many companies use decision support systems for strategic planning analysis. Strategic planning applications often deal with cash-flow projections for alternatives. The primary issues affecting future applications of DSS seem to involve data, networks, and expert systems. Major ideas on decision support systems mentioned above are introduced from the latter half of study by Prof. Germain Boer, Which provides summary of literature and business practice surveys in the U.S.A.. Judging from the state of DSS applications, data-oriented DSS may be appropriate to inventory and material purchase topics in management accounting, and model-oriented DSS may be appropriate to budgeting, capital investment, linear programming, and strategic planning topics in management accounting.","subitem_description_type":"Other"}]},"item_1_full_name_7":{"attribute_name":"著者名よみ","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"27678","nameIdentifierScheme":"WEKO"}],"names":[{"name":"イイズカ, イサオ"}]}]},"item_1_full_name_8":{"attribute_name":"著者名(英)","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"27679","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Iizuka, Isao","nameLang":"en"}]}]},"item_1_source_id_13":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AN00217633","subitem_source_identifier_type":"NCID"}]},"item_1_text_10":{"attribute_name":"著者所属(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"FUKUYAMA UNIVERSITY"}]},"item_1_text_2":{"attribute_name":"記事種別(日)","attribute_value_mlt":[{"subitem_text_value":"論文"}]},"item_1_text_3":{"attribute_name":"記事種別(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Article"}]},"item_1_text_9":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_value":"福山大学経済学部"}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"1991-07-25"}],"displaytype":"detail","filename":"KJ00004168490.pdf","filesize":[{"value":"1.4 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"url":"https://fukuyama-u.repo.nii.ac.jp/record/5985/files/KJ00004168490.pdf"},"version_id":"e9e5cf30-fb65-4a4e-b28c-9d907bd15281"}]},"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":"DSSと管理会計 (2・完)","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"DSSと管理会計 (2・完)"},{"subitem_title":"Decision Support System and Management Accounting-Part Two","subitem_title_language":"en"}]},"item_type_id":"1","owner":"3","path":["579"],"pubdate":{"attribute_name":"公開日","attribute_value":"1991-07-25"},"publish_date":"1991-07-25","publish_status":"0","recid":"5985","relation_version_is_last":true,"title":["DSSと管理会計 (2・完)"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-06-19T11:13:18.387161+00:00"}