{"created":"2023-06-19T09:49:35.076436+00:00","id":6140,"links":{},"metadata":{"_buckets":{"deposit":"0a2ee94c-1c61-4e79-8b86-2c41a3c1d174"},"_deposit":{"created_by":3,"id":"6140","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"6140"},"status":"published"},"_oai":{"id":"oai:fukuyama-u.repo.nii.ac.jp:00006140","sets":["502:507:542:596:598"]},"author_link":["27940","27939","27941"],"item_1_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"1998-06-25","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"28","bibliographicPageStart":"1","bibliographicVolumeNumber":"22","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":"27939","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":"本稿の目的は活動原価計算 (ABC) を製品原価計算の形態である総合原価計算と個別原価計算の別に数値例で具体化し, 戦略的決定, 製品戦略決定, および原価低減の諸目的に役立つことを示すことにある。","subitem_description_type":"Other"}]},"item_1_description_12":{"attribute_name":"抄録(英)","attribute_value_mlt":[{"subitem_description":"This article refers to following three purposes of Activity-Based Costing : (1) strategic decision in case of product mix composed of high volume products, (2) product strategy decision in case of mixed production composed of high and low volume products, and (3) Cost management-especially cost reduction. Each purpose of Activity-Based Costing is explained in the context of process costing or job order costing.","subitem_description_type":"Other"}]},"item_1_full_name_7":{"attribute_name":"著者名よみ","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"27940","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":"27941","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":"1998-06-25"}],"displaytype":"detail","filename":"KJ00004168818.pdf","filesize":[{"value":"1.2 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"url":"https://fukuyama-u.repo.nii.ac.jp/record/6140/files/KJ00004168818.pdf"},"version_id":"18f52f05-99e6-4e3c-abd2-5dbe53a0dea9"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"活動別間接費計算","subitem_subject_scheme":"Other"},{"subitem_subject":"戦略的決定","subitem_subject_scheme":"Other"},{"subitem_subject":"製品戦略決定","subitem_subject_scheme":"Other"},{"subitem_subject":"原価低減","subitem_subject_scheme":"Other"},{"subitem_subject":"Activity-Based Overhead Costing","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Strategic Decision","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Product Strategy Decision","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Cost Reduction","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":"活動原価計算の形態と目的","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"活動原価計算の形態と目的"},{"subitem_title":"Types and Purposes of Activity-Based Costing","subitem_title_language":"en"}]},"item_type_id":"1","owner":"3","path":["598"],"pubdate":{"attribute_name":"公開日","attribute_value":"1998-06-25"},"publish_date":"1998-06-25","publish_status":"0","recid":"6140","relation_version_is_last":true,"title":["活動原価計算の形態と目的"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-06-19T11:09:59.045001+00:00"}