{"created":"2023-06-19T09:49:38.579507+00:00","id":6221,"links":{},"metadata":{"_buckets":{"deposit":"facf3c39-f774-480e-b4f4-7ee8a5f57948"},"_deposit":{"created_by":3,"id":"6221","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"6221"},"status":"published"},"_oai":{"id":"oai:fukuyama-u.repo.nii.ac.jp:00006221","sets":["502:507:542:608:610"]},"author_link":["28064","28062","28063"],"item_1_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2003-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"148","bibliographicPageStart":"125","bibliographicVolumeNumber":"27","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":"28062","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":"活動基準予算編成 (Activity-Based Budgeting)は活動基準原価計算 (Activity-Based Costing) および活動基準管理 (Activity-Based Management) を基礎にしている。戦略を組込んだ活動基準予算編成ではどのように予算を編成し、その特徴はどのようなところにあるだろうか。本稿ではこのような問題意識への解答を具体的な数値例によって手探りしてみた。活動基準予算編成は伝統的予算編成と同様に経営者の係わり、部門予算作成、書式設計、予算マニュアル、予算の目標と手続の伝達、予算編成での調整などを必要とする。これら以外の必要技法が活動基準予算編成に固有の要素であり、これらの技法から予算編成の特徴が生ずる。","subitem_description_type":"Other"}]},"item_1_description_12":{"attribute_name":"抄録(英)","attribute_value_mlt":[{"subitem_description":"Activity-Based Budgeting is feasible on Activity-Based Costing and Activity-Based Management. How does Activity-Based Budgeting in context with strategy proceed and What features are pointed to Activity-Based Budgeting?. This article tries to clarify above questions. Activity-Based Budgeting adheres to principles such as management commitment, budget planning, form design, budget manual, communicating budget objectives and procedures, and co-ordinating the budgeting process as traditional budgeting does. Features of Activity-Based Budgeting arise from all other requirements.","subitem_description_type":"Other"}]},"item_1_full_name_7":{"attribute_name":"著者名よみ","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"28063","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":"28064","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_10":{"attribute_name":"著者所属(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"FUKUYAMA UNIVERSITY"}]},"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":"福山大学経済学部"}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2003-03-31"}],"displaytype":"detail","filename":"KJ00004168899.pdf","filesize":[{"value":"959.3 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"url":"https://fukuyama-u.repo.nii.ac.jp/record/6221/files/KJ00004168899.pdf"},"version_id":"289e3fe7-1449-43eb-9b4e-20ca59e66e2a"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"活動基準原価計算","subitem_subject_scheme":"Other"},{"subitem_subject":"活動基準管理","subitem_subject_scheme":"Other"},{"subitem_subject":"活動基準予算編成","subitem_subject_scheme":"Other"},{"subitem_subject":"戦略","subitem_subject_scheme":"Other"},{"subitem_subject":"重要成功要因","subitem_subject_scheme":"Other"},{"subitem_subject":"顧客満足","subitem_subject_scheme":"Other"},{"subitem_subject":"価値連鎖","subitem_subject_scheme":"Other"},{"subitem_subject":"プロセスと活動の分析","subitem_subject_scheme":"Other"},{"subitem_subject":"活動投資分析","subitem_subject_scheme":"Other"},{"subitem_subject":"活動階層分析","subitem_subject_scheme":"Other"},{"subitem_subject":"活動原価の予定","subitem_subject_scheme":"Other"},{"subitem_subject":"アウトプット数値の決定","subitem_subject_scheme":"Other"},{"subitem_subject":"予定損益計算書","subitem_subject_scheme":"Other"},{"subitem_subject":"Activity-Based Costing","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Activity-Based Management","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Activity-Based Budgeting","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Strategy","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Critical Success Factor","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Customer Satisfaction","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Value Chain","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Process and Activity Analysis","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Activity Investment Analysis","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Activity level Analysis","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Activity Cost Estimate","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Output Measure Determination","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Predetermind Income Statement","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":"顧客満足戦略の活動基準予算編成","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"顧客満足戦略の活動基準予算編成"},{"subitem_title":"Activity-Based Budgeting in context with the Customer Satisfaction Strategy","subitem_title_language":"en"}]},"item_type_id":"1","owner":"3","path":["610"],"pubdate":{"attribute_name":"公開日","attribute_value":"2003-03-31"},"publish_date":"2003-03-31","publish_status":"0","recid":"6221","relation_version_is_last":true,"title":["顧客満足戦略の活動基準予算編成"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-06-19T11:08:22.611359+00:00"}