{"created":"2023-05-18T10:24:40.572655+00:00","id":303,"links":{},"metadata":{"_buckets":{"deposit":"af22b150-e058-43fa-a266-e982ce465cca"},"_deposit":{"created_by":7,"id":"303","owners":[7],"pid":{"revision_id":0,"type":"depid","value":"303"},"status":"published"},"_oai":{"id":"oai:togaku.repo.nii.ac.jp:00000303","sets":["1:5:33"]},"author_link":["22","23"],"control_number":"303","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2008-03-15","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"16","bibliographicPageEnd":"165","bibliographicPageStart":"151","bibliographic_titles":[{"bibliographic_title":"東洋学園大学紀要"},{"bibliographic_title":"Bulletin of Toyo Gakuen University"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"原価計算に関わる問題は，製品原価のコスト削減あるいは利益向上を目的とした諸方策の検討を含め，主に製造業を対象として議論されてきた。コストは売上を実現するために必要不可欠なものである。しかし，利益獲得のためには，自社内で発生するすべてのコストを把握しそれぞれを適切にコントロールする必要がある。本稿では特に，製造業における標準原価計算によるコスト管理について検証し，経営活動で発生するコストをどのように把握し，管理すればよいのかといった点について，効果的なコスト管理の在り方とういう観点から考察した。","subitem_description_type":"Abstract"}]},"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":"110006628392","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":"09196110","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":"2019-11-25"}],"displaytype":"detail","filename":"KJ00004876996.pdf","filesize":[{"value":"459.9 kB"}],"format":"application/pdf","license_note":"Copyright(c) 2011 by Toyo Gakuen University","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"原価計算とコスト管理に関する一考察","url":"https://togaku.repo.nii.ac.jp/record/303/files/KJ00004876996.pdf"},"version_id":"f107a417-1bfe-4b99-b06a-f45fffc02c59"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_title":"原価計算とコスト管理に関する一考察","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"原価計算とコスト管理に関する一考察","subitem_title_language":"ja"},{"subitem_title":"A study on cost accounting and cost management","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"7","path":["33"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2019-11-25"},"publish_date":"2019-11-25","publish_status":"0","recid":"303","relation_version_is_last":true,"title":["原価計算とコスト管理に関する一考察"],"weko_creator_id":"7","weko_shared_id":-1},"updated":"2023-06-24T00:43:12.925426+00:00"}