{"created":"2023-05-18T10:24:27.098320+00:00","id":30,"links":{},"metadata":{"_buckets":{"deposit":"1e0eadba-3d45-4ea0-851d-cc3daebbf2ee"},"_deposit":{"created_by":7,"id":"30","owners":[7],"pid":{"revision_id":0,"type":"depid","value":"30"},"status":"published"},"_oai":{"id":"oai:togaku.repo.nii.ac.jp:00000030","sets":["1:6:10"]},"author_link":["22","44"],"control_number":"30","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2005-10-01","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"3","bibliographicPageEnd":"109","bibliographicPageStart":"77","bibliographicVolumeNumber":"1","bibliographic_titles":[{"bibliographic_title":"現代経営経済研究"},{"bibliographic_title":"Toyo Gakuen University, business and economic review"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"管理会計の主目的は，企業経営の効率性を高め，新たな企業価値創造に貢献することである．このような目的を達成するには，社内外のさまざまな会計情報を経営意思決定に役立つために整理・分析し，経営者はもとより経営管理者や一般社員にもフィードバックすることが求められる．近年，会計ビッグバンによる財務会計制度の改革とともに管理会計領域においても，活動基準原価計算（activity based costing：ABC），経済付加価値（economic value added：EVA），あるいは，バランスト・スコアカード（balanced scorecard：BSC）などといった企業価値創造のための有効的な新しい手法が次々と紹介されている．このような新しい技法が開発される背景には，これまでの管理手法では今日的な経営課題に対し，十分対応できていないことを意味している．新たな企業価値創造のためには，自社の経営資源を有効に活用できる機能を持った管理会計システムの構築と同時に，システムの持っている機能の有効性や運用の仕方に関する全社的な理解が必要である．","subitem_description_type":"Abstract"}]},"item_10002_description_6":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"研究ノート / Notes","subitem_description_type":"Other"}]},"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":"110008606482","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":"AA11928733","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13492004","subitem_source_identifier_type":"ISSN"}]},"item_10002_version_type_20":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"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":[{},{}]},{"creatorNames":[{"creatorName":"Nakai, Kazutoshi","creatorNameLang":"en"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2018-03-31"}],"displaytype":"detail","filename":"KJ00007167939.pdf","filesize":[{"value":"3.4 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"企業価値創造のための管理会計システムの構築","url":"https://togaku.repo.nii.ac.jp/record/30/files/KJ00007167939.pdf"},"version_id":"0579cc23-e523-4e62-b31f-a0ffc9a4b8aa"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_title":"企業価値創造のための管理会計システムの構築","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"企業価値創造のための管理会計システムの構築","subitem_title_language":"ja"},{"subitem_title":"Construction of Management Accounting System for Corporate Value Creation","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"7","path":["10"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2018-03-31"},"publish_date":"2018-03-31","publish_status":"0","recid":"30","relation_version_is_last":true,"title":["企業価値創造のための管理会計システムの構築"],"weko_creator_id":"7","weko_shared_id":-1},"updated":"2023-06-22T09:12:12.944754+00:00"}