{"created":"2023-05-18T10:24:29.262980+00:00","id":73,"links":{},"metadata":{"_buckets":{"deposit":"c8c2590c-fe2f-49a7-9c47-b35d2d4b1988"},"_deposit":{"created_by":7,"id":"73","owners":[7],"pid":{"revision_id":0,"type":"depid","value":"73"},"status":"published"},"_oai":{"id":"oai:togaku.repo.nii.ac.jp:00000073","sets":["1:5:41"]},"author_link":["22","115"],"control_number":"73","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2016-03-15","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"92","bibliographicPageStart":"73","bibliographicVolumeNumber":"24","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":"近年，ROE（return on equity：自己資本当期純利益率）を経営目標として重視する傾向がみられる。ROEは企業が保有する自己資本に対し，事業活動で得られた最終損益である当期純利益をどの程度効率的に獲得したかを表示する経営指標である。ROEは収益性を示す売上高営業利益率や売上高経常利益率などと異なり，損益計算書だけでなく貸借対照表をも加味したもので，ROA（return on asset：総資本利益率）と並び，収益性を示す代表的指標のひとつであるといわれている。ROEを向上させるには，純利益が同一の場合，自己資本を少なくするか，流動負債もしくは固定負債のいずれか，あるいは負債総額を増加させれば事足りる。企業経営にとって，特に財務レバレッジに依存した方法でROE向上を図ることが適切かどうか，甚だ疑問である。これに対し，ROAは，「売上高利益率×総資本回転率」で算出され，財務レバレッジ効果は一切効かない。事業自体の収益力と調達した総資本（総資産）の運用効率に関する良否を判断する指標であり，事業活動の見直しや改善の手段として有効活用できる。今後にあっては，ROEとともに，特にROAを重視する経営姿勢を期待したいのである。","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":"110010032810","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":"2018-03-30"}],"displaytype":"detail","filename":"KJ00010193859.pdf","filesize":[{"value":"8.1 MB"}],"format":"application/pdf","license_note":"Copyright(c) 2011 by Toyo Gakuen University","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"経営指標としての「ROE」","url":"https://togaku.repo.nii.ac.jp/record/73/files/KJ00010193859.pdf"},"version_id":"a2fe3cac-2a20-4b4d-8c13-965064c9aa2b"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_title":"経営指標としての「ROE」","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"経営指標としての「ROE」","subitem_title_language":"ja"},{"subitem_title":"A Study on \"ROE\" as a Management Index","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"7","path":["41"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2018-03-30"},"publish_date":"2018-03-30","publish_status":"0","recid":"73","relation_version_is_last":true,"title":["経営指標としての「ROE」"],"weko_creator_id":"7","weko_shared_id":-1},"updated":"2023-06-22T09:15:13.619831+00:00"}