{"created":"2023-06-19T09:49:34.148127+00:00","id":6119,"links":{},"metadata":{"_buckets":{"deposit":"ec711f5f-523f-4a26-b979-743584744e7d"},"_deposit":{"created_by":3,"id":"6119","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"6119"},"status":"published"},"_oai":{"id":"oai:fukuyama-u.repo.nii.ac.jp:00006119","sets":["502:507:542:593:595"]},"author_link":["27914","27913","27912"],"item_1_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"1996-12-25","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"14","bibliographicPageStart":"1","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":"27912","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":"本稿はライフサイクル・コスティングと活動原価計算の統合によって, 環境コストを製造間接費に含めた製品原価の計算が可能になることを数値例で具体化することを目的にしている。","subitem_description_type":"Other"}]},"item_1_description_12":{"attribute_name":"抄録(英)","attribute_value_mlt":[{"subitem_description":"The Combination of Life-Cycle Costing (LCC) and Activity-Based Costing (ABC) leads product costing in consideration of environmental costs to be feasible. Environmental costs are classified into three levels; regulatory costs, contingent liability costs, and less tangible costs. Life-cycle costing can consider all of environmental costs. Activity-based costing also can consider all of environmental costs by unit-, batch-, product-, and facility- levels, respectively. Unit product cost gained by combination of life-cycle costing and activity-based costing is conducive to relevant profitability analysis of competing products, and management accoutants can make use of activity costs for cost reduction. This paper presents a numerical example of product costing centering around environmental costs as overhead costs which combination of LCC and ABC makes feasible.","subitem_description_type":"Other"}]},"item_1_full_name_7":{"attribute_name":"著者名よみ","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"27913","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":"27914","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":"1996-12-25"}],"displaytype":"detail","filename":"KJ00004168797.pdf","filesize":[{"value":"645.2 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"url":"https://fukuyama-u.repo.nii.ac.jp/record/6119/files/KJ00004168797.pdf"},"version_id":"315695c1-8697-4633-82a8-977041d19013"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"環境コスト","subitem_subject_scheme":"Other"},{"subitem_subject":"ライフサイクル・コスティング","subitem_subject_scheme":"Other"},{"subitem_subject":"活動原価計算","subitem_subject_scheme":"Other"},{"subitem_subject":"environmental costs","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"life-cycle costing","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"activity-based costing","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":"LCCとABCによる環境コストの製品原価計算","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"LCCとABCによる環境コストの製品原価計算"},{"subitem_title":"Product Costing for Environmental Costs by Combination of Life-Cycle Costing and Activity-Based Costing","subitem_title_language":"en"}]},"item_type_id":"1","owner":"3","path":["595"],"pubdate":{"attribute_name":"公開日","attribute_value":"1996-12-25"},"publish_date":"1996-12-25","publish_status":"0","recid":"6119","relation_version_is_last":true,"title":["LCCとABCによる環境コストの製品原価計算"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-06-19T11:10:26.906837+00:00"}