{"created":"2023-05-18T10:24:41.324767+00:00","id":319,"links":{},"metadata":{"_buckets":{"deposit":"99582a39-bb43-4f6e-933a-4f189f7c1d30"},"_deposit":{"created_by":7,"id":"319","owners":[7],"pid":{"revision_id":0,"type":"depid","value":"319"},"status":"published"},"_oai":{"id":"oai:togaku.repo.nii.ac.jp:00000319","sets":["1:5:32"]},"author_link":["22","23"],"control_number":"319","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2007-03-15","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"15","bibliographicPageEnd":"176","bibliographicPageStart":"155","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":"企業会計は財務会計と管理会計領域に大別され，財務会計は事業活動の成果を会社法や証券取引法，法人税法などの諸法規に基づいて適切に処理し，企業を取り巻く利害関係者（ステークホルダー）に正確な会計情報を報告するという責務を負っている。これに対し，管理会計には企業内部の経営者や経営管理者へ経営管理（Management）のために役立つ会計情報の提供が期待されている。管理会計には財務会計に適用されるような法的規制がない。また，個別企業ごと事業活動の形態や事業の進め方が異なるため，報告様式は企業によってさまざまである。しかしながら，管理会計は，社内で発生する多様な会計情報を整理し，経営者や経営管理者が行う意思決定に役立てることを目的としている。このことはすべての企業にとって共通である。集約される会計情報を有効な経営意思決定や効率的な事業活動の推進に活用するためには，売上に関する情報を始めとし，製品原価あるいは販売活動や一般管理活動に消費される諸費用などの会計情報に関する全社的な共有が必要である。","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":"110006240686","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":"2019-11-26"}],"displaytype":"detail","filename":"KJ00004572236.pdf","filesize":[{"value":"638.8 kB"}],"format":"application/pdf","license_note":"Copyright(c) 2011 by Toyo Gakuen University","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"効率的事業活動と管理会計","url":"https://togaku.repo.nii.ac.jp/record/319/files/KJ00004572236.pdf"},"version_id":"6b5e9af4-ffcd-49a8-81cf-8aaeff9a3ef7"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_title":"効率的事業活動と管理会計","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"効率的事業活動と管理会計","subitem_title_language":"ja"},{"subitem_title":"Efficient business and management accounting","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"7","path":["32"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2019-11-26"},"publish_date":"2019-11-26","publish_status":"0","recid":"319","relation_version_is_last":true,"title":["効率的事業活動と管理会計"],"weko_creator_id":"7","weko_shared_id":-1},"updated":"2023-06-24T01:12:14.820655+00:00"}