{"created":"2023-05-18T10:24:36.313604+00:00","id":224,"links":{},"metadata":{"_buckets":{"deposit":"fe5f152b-06f7-45d9-8b94-00cbd6d6d2d0"},"_deposit":{"created_by":7,"id":"224","owners":[7],"pid":{"revision_id":0,"type":"depid","value":"224"},"status":"published"},"_oai":{"id":"oai:togaku.repo.nii.ac.jp:00000224","sets":["1:5:37"]},"author_link":["22","23"],"control_number":"224","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2012-03-15","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"20","bibliographicPageEnd":"63","bibliographicPageStart":"47","bibliographic_titles":[{"bibliographic_title":"東洋学園大学紀要","bibliographic_titleLang":"ja"},{"bibliographic_title":"Bulletin of Toyo Gakuen University","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"製造業やサービス業にとって，製品原価や提供するサービスの原価の正確な把握は，重要な経営課題のひとつである。原価計算（cost accounting）は，複式簿記の計算技術を基に，発生する原価を費目別に分類・集計する手続きであり，財務諸表作成上必要な手段でもある。その方法は，1962年，大蔵省企業会計審議会（当時）より公表された「原価計算基準」が現在でもガイドラインになっている。但し，複雑な計算を伴うため，多くの中小企業で適正に行われていない現状がある。原価計算は実際原価計算を基本とするが，計算システム上，原価管理や利益管理に適さない面もあり，新たに標準原価計算が開発された。標準原価計算は，近年，特に製造間接費の配賦計算は現状に適合しないとの問題提起もあるが，原価管理や利益管理目的にとって有効に機能するため，依然として大企業を中心に多くの企業で活用されている。今後にあっては，特に中小企業における積極的な活用を期待したい。","subitem_description_type":"Abstract"}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.24547/00000217","subitem_identifier_reg_type":"JaLC"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"東洋学園大学","subitem_publisher_language":"ja"}]},"item_10002_relation_12":{"attribute_name":"論文ID（NAID）","attribute_value_mlt":[{"subitem_relation_type":"isIdenticalTo","subitem_relation_type_id":{"subitem_relation_type_id_text":"110008915145","subitem_relation_type_select":"NAID"}}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN10421432","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0919-6110","subitem_source_identifier_type":"ISSN"}]},"item_10002_version_type_20":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"中井, 和敏","creatorNameLang":"ja"},{"creatorName":"ナカイ, カズトシ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"22","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"9000002635874","nameIdentifierScheme":"CiNii ID","nameIdentifierURI":"http://ci.nii.ac.jp/nrid/9000002635874"}]},{"creatorNames":[{"creatorName":"Nakai, Kazutoshi","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"23","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2019-08-23"}],"displaytype":"detail","filename":"KJ00007770239.pdf","filesize":[{"value":"475.1 kB"}],"format":"application/pdf","license_note":"Copyright(c) 2011 by Toyo Gakuen University","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"標準原価計算の有用性","url":"https://togaku.repo.nii.ac.jp/record/224/files/KJ00007770239.pdf"},"version_id":"2e302adc-a3e9-479c-9301-855316c01cdd"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"原価管理","subitem_subject_scheme":"Other"},{"subitem_subject":"利益管理","subitem_subject_scheme":"Other"},{"subitem_subject":"標準原価計算","subitem_subject_scheme":"Other"},{"subitem_subject":"実際原価計算","subitem_subject_scheme":"Other"},{"subitem_subject":"差異分析","subitem_subject_scheme":"Other"},{"subitem_subject":"製造間接費の配賦計算","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":"標準原価計算の有用性","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"標準原価計算の有用性","subitem_title_language":"ja"},{"subitem_title":"A Study on the Utility of Standard Costing","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"7","path":["37"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2019-08-23"},"publish_date":"2019-08-23","publish_status":"0","recid":"224","relation_version_is_last":true,"title":["標準原価計算の有用性"],"weko_creator_id":"7","weko_shared_id":-1},"updated":"2023-06-22T10:07:20.729518+00:00"}