{"created":"2023-06-19T09:49:36.992150+00:00","id":6184,"links":{},"metadata":{"_buckets":{"deposit":"3138f3e8-52c7-4402-8a98-b1d2f56b5494"},"_deposit":{"created_by":3,"id":"6184","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"6184"},"status":"published"},"_oai":{"id":"oai:fukuyama-u.repo.nii.ac.jp:00006184","sets":["502:507:542:605:606"]},"author_link":["28001","28000","27999"],"item_1_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2001-06","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"113","bibliographicPageStart":"69","bibliographicVolumeNumber":"26","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":"27999","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":"企業はABCをどのように実施すべきか。本稿ではこの問題に対する解答をSMA No. 4Tを手がかりにして求めてみた。見い出された解答は主としてABCプロジェクトの計画, ABCプロジェクトに必要な情報収集, およびABCシステム設計の領域における種々の理論と技術に係わるものである。","subitem_description_type":"Other"}]},"item_1_description_12":{"attribute_name":"抄録(英)","attribute_value_mlt":[{"subitem_description":"This article intends to find solutions to the question, \"how should enterprises inplement activity-based costing\"?, using Statement of Management Accounting No. 4T published by Instiute of Management Accountants as a clue.Solutions found cover various theoretical and technical implications mainly in phases such as planning the implementation, gathering the information, and designing the system.","subitem_description_type":"Other"}]},"item_1_full_name_7":{"attribute_name":"著者名よみ","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"28000","nameIdentifierScheme":"WEKO"}],"names":[{"name":"イイヅカ, イサオ"}]}]},"item_1_full_name_8":{"attribute_name":"著者名(英)","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"28001","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_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2001-06-01"}],"displaytype":"detail","filename":"KJ00004168862.pdf","filesize":[{"value":"2.1 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"url":"https://fukuyama-u.repo.nii.ac.jp/record/6184/files/KJ00004168862.pdf"},"version_id":"8f1afcd9-5a49-4888-ac70-c8fdcf223c3e"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"活動原価計算","subitem_subject_scheme":"Other"},{"subitem_subject":"ABC実施プロジェクトの計画","subitem_subject_scheme":"Other"},{"subitem_subject":"ABCプロジェクトに必要な情報収集","subitem_subject_scheme":"Other"},{"subitem_subject":"ABCシステムの設計","subitem_subject_scheme":"Other"},{"subitem_subject":"Activity-Based Costing","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Planning the ABC project","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Gathering the information for ABC project","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Designing the ABC system","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":"企業はABCをどのように実施すべきか","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"企業はABCをどのように実施すべきか"},{"subitem_title":"How Should Enterprises Implement Activity-Based Costing?","subitem_title_language":"en"}]},"item_type_id":"1","owner":"3","path":["606"],"pubdate":{"attribute_name":"公開日","attribute_value":"2001-06-01"},"publish_date":"2001-06-01","publish_status":"0","recid":"6184","relation_version_is_last":true,"title":["企業はABCをどのように実施すべきか"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-06-19T11:09:09.576866+00:00"}