{"created":"2023-06-19T09:49:36.570929+00:00","id":6174,"links":{},"metadata":{"_buckets":{"deposit":"25d5f39b-7b19-4a07-878f-7832470f1692"},"_deposit":{"created_by":3,"id":"6174","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"6174"},"status":"published"},"_oai":{"id":"oai:fukuyama-u.repo.nii.ac.jp:00006174","sets":["502:507:542:603:604"]},"author_link":["27988","27987","27989"],"item_1_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2001-01-25","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"合併","bibliographicPageEnd":"204","bibliographicPageStart":"145","bibliographicVolumeNumber":"25","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":"27987","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":"ABC、ABCM、およびABMの概念はどのように異なるか。ABC/ABM実施の7段階とは何か。ABC/ABM実施の各段階に有用なツールと手法とは何か。本稿ではこのような問題について実証研究の知見を参考にして考察してみた。","subitem_description_type":"Other"}]},"item_1_description_12":{"attribute_name":"抄録(英)","attribute_value_mlt":[{"subitem_description":"This article reflects on following topics refering to SMA NO. 4EE ; (1) Differences among Activity-Based Costing, Activity-Based Cost Management, and Activity-Based Management, (2) 7 phases of ABC/ABM Implementation, and (3) Tools and Techniques for each phase of ABC/ABM Implementation.","subitem_description_type":"Other"}]},"item_1_full_name_7":{"attribute_name":"著者名よみ","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"27988","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":"27989","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":"2001-01-25"}],"displaytype":"detail","filename":"KJ00004168852.pdf","filesize":[{"value":"2.5 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"url":"https://fukuyama-u.repo.nii.ac.jp/record/6174/files/KJ00004168852.pdf"},"version_id":"e6780c9d-b6ce-4824-a085-f96dd07a1fe2"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"ABC","subitem_subject_scheme":"Other"},{"subitem_subject":"ABCM","subitem_subject_scheme":"Other"},{"subitem_subject":"ABM","subitem_subject_scheme":"Other"},{"subitem_subject":"ABC/ABM実施の段階","subitem_subject_scheme":"Other"},{"subitem_subject":"ABC/ABM実施の各段階に有用なツールと手法","subitem_subject_scheme":"Other"},{"subitem_subject":"ABC","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"ABCM","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"ABM","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Seven phases of ABC/ABM","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Tools and Techniques for each phase of ABC/ABM","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":"ABC/ABM実施のためのツールと手法","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"ABC/ABM実施のためのツールと手法"},{"subitem_title":"Tools and Techniques for Implementing ABC/ABM","subitem_title_language":"en"}]},"item_type_id":"1","owner":"3","path":["604"],"pubdate":{"attribute_name":"公開日","attribute_value":"2001-01-25"},"publish_date":"2001-01-25","publish_status":"0","recid":"6174","relation_version_is_last":true,"title":["ABC/ABM実施のためのツールと手法"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-06-19T11:09:25.043845+00:00"}