{"created":"2023-06-19T09:51:19.134535+00:00","id":8452,"links":{},"metadata":{"_buckets":{"deposit":"9b12e4fc-94ad-4d22-b2cb-f95a282208d0"},"_deposit":{"created_by":18,"id":"8452","owners":[18],"pid":{"revision_id":0,"type":"depid","value":"8452"},"status":"published"},"_oai":{"id":"oai:fukuyama-u.repo.nii.ac.jp:00008452","sets":["502:507:542:749:750"]},"author_link":["44987"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2014-03","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"73","bibliographicPageStart":"63","bibliographicVolumeNumber":"38","bibliographic_titles":[{"bibliographic_title":"福山大学経済学論集"},{"bibliographic_title":"The Fukuyama economic review","bibliographic_titleLang":"en"}]}]},"item_10002_description_12":{"attribute_name":"論文ID（NAID）","attribute_value_mlt":[{"subitem_description":"40020425535","subitem_description_type":"Other"}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"　本研究では晴報処理サービスなどの間接業務によって発生するコストを、サービスを利用した部門へ効率的に配賦することで正確な原価情報を測定するための、間接費の管理手法を検討している。そのための具体的な手法として、チャージバック・システムとシェアードサービスとを取り上げている。これらの手法では、間接業務のサービスに価格をつける形で、受益量に応じてサービス利用部門の負担額が決定される。その結果として、売上高や人件費などの配賦基準よりもユーザ部門の資源利用量との因果関係が強い配賦が可能となる。これらの手法にはコスト・センターやプロフィット・センターとった共通点も見られるが、普及度や対象とする間接部門の体系など異なる部分も多く見られる。双方の手法の定義からこれらの共通点や差異を検討すると、双方の手法は密接に関連することがわかった。","subitem_description_type":"Abstract"},{"subitem_description":" The purpose of this study is the comparison between chargeback system and shared service. The two have some common points and some different points. For example, the former is that the two have cost center and profit center. And the latter is the difference of system of back-office sections. This comparative study between the two shows the possibility that chargeback system is effectively used in shared service.","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"福山大学経済学研究会"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00217633","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0288-4542","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"井手吉, 成佳"}],"nameIdentifiers":[{"nameIdentifier":"44987","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"9000289257387","nameIdentifierScheme":"CiNii ID","nameIdentifierURI":"http://ci.nii.ac.jp/nrid/9000289257387"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2015-06-01"}],"displaytype":"detail","filename":"間接費の管理手法の比較－チャージバック・システムとシェアードサービスと－　井手吉成佳.pdf","filesize":[{"value":"588.7 kB"}],"format":"application/pdf","license_note":"Copyright(c)2014 by Fukuyama University","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"福山大学経済学論集　第38巻　第1・2合併","url":"https://fukuyama-u.repo.nii.ac.jp/record/8452/files/間接費の管理手法の比較－チャージバック・システムとシェアードサービスと－　井手吉成佳.pdf"},"version_id":"ef68e9bf-fd90-49cb-9e32-9c1b52280151"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"間接費の管理","subitem_subject_scheme":"Other"},{"subitem_subject":"チャージバック・システム","subitem_subject_scheme":"Other"},{"subitem_subject":"シェアードサービス","subitem_subject_scheme":"Other"},{"subitem_subject":"コスト・センター","subitem_subject_scheme":"Other"},{"subitem_subject":"プロフィット・センター","subitem_subject_scheme":"Other"},{"subitem_subject":"management method of indirect cost","subitem_subject_scheme":"Other"},{"subitem_subject":"chargeback system","subitem_subject_scheme":"Other"},{"subitem_subject":"shared service","subitem_subject_scheme":"Other"},{"subitem_subject":"cost center","subitem_subject_scheme":"Other"},{"subitem_subject":"profit center","subitem_subject_scheme":"Other"},{"subitem_subject":"management method of indirect cost","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"chargeback system，shared service","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"cost center","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"profit center","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":"間接費の管理手法の比較 : チャージバック・システムとシェアードサービスと","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"間接費の管理手法の比較 : チャージバック・システムとシェアードサービスと"},{"subitem_title":"Comparison between Management Methods of Indirect Cost : Chargeback System and Shared Service","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"18","path":["750"],"pubdate":{"attribute_name":"公開日","attribute_value":"2015-06-01"},"publish_date":"2015-06-01","publish_status":"0","recid":"8452","relation_version_is_last":true,"title":["間接費の管理手法の比較 : チャージバック・システムとシェアードサービスと"],"weko_creator_id":"18","weko_shared_id":-1},"updated":"2023-12-19T06:53:17.358212+00:00"}