{"created":"2023-06-19T09:49:33.666348+00:00","id":6108,"links":{},"metadata":{"_buckets":{"deposit":"480fff6f-1612-4a4a-bce6-09256786de9a"},"_deposit":{"created_by":3,"id":"6108","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"6108"},"status":"published"},"_oai":{"id":"oai:fukuyama-u.repo.nii.ac.jp:00006108","sets":["502:507:542:593:594"]},"author_link":["27899","27897","27898"],"item_1_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"1996-09-25","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"34","bibliographicPageStart":"14","bibliographicVolumeNumber":"21","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":"27897","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_11":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"コスト・マネジメントは、継続的に原価を管理し低減すると共に、顧客を満足させる経営者・管理者の行動である。ベンチマーキングは最善の業績水準と比較して製品・サービス・活動を測定する継続的プロセスである。本稿では3つのケース・スタディによってベンチマーキングによるコスト・マネジメントを具体的する。","subitem_description_type":"Other"}]},"item_1_description_12":{"attribute_name":"抄録(英)","attribute_value_mlt":[{"subitem_description":"Cost Management means the actions by managers to satisfy customers while Continuously reducing and controlling costs. Benchmarking is the continuous process of measuring products, services, and activities against the best levels of performance. This article makes clear cost management through the use of benchmarking by three kind of case studies.","subitem_description_type":"Other"}]},"item_1_full_name_7":{"attribute_name":"著者名よみ","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"27898","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":"27899","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_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":"福山平成大学"}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"1996-09-25"}],"displaytype":"detail","filename":"KJ00004168786.pdf","filesize":[{"value":"864.7 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"url":"https://fukuyama-u.repo.nii.ac.jp/record/6108/files/KJ00004168786.pdf"},"version_id":"e36dbe0c-a936-4735-b13c-d391e5ccd4f4"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"コスト・マネジメント","subitem_subject_scheme":"Other"},{"subitem_subject":"ベンチマーキング","subitem_subject_scheme":"Other"},{"subitem_subject":"活動別原価","subitem_subject_scheme":"Other"},{"subitem_subject":"指標当り原価","subitem_subject_scheme":"Other"},{"subitem_subject":"Cost Management","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Benchmarking","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Activity-Based Cost","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Cost Per Outcome","subitem_subject_language":"en","subitem_subject_scheme":"Other"}]},"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":"ベンチマーキングによるコスト・マネジメント","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"ベンチマーキングによるコスト・マネジメント"},{"subitem_title":"Cost Management through the Use of Benchmarking","subitem_title_language":"en"}]},"item_type_id":"1","owner":"3","path":["594"],"pubdate":{"attribute_name":"公開日","attribute_value":"1996-09-25"},"publish_date":"1996-09-25","publish_status":"0","recid":"6108","relation_version_is_last":true,"title":["ベンチマーキングによるコスト・マネジメント"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-06-19T11:10:42.912897+00:00"}