{"created":"2024-04-16T09:13:04.048357+00:00","id":2000037,"links":{},"metadata":{"_buckets":{"deposit":"ed3f702e-6480-490b-9ed6-77aa659306f3"},"_deposit":{"created_by":10,"id":"2000037","owners":[10],"pid":{"revision_id":0,"type":"depid","value":"2000037"},"status":"published"},"_oai":{"id":"oai:mejiro.repo.nii.ac.jp:02000037","sets":["1:18:1712294868258"]},"author_link":[],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2024-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"22","bibliographicPageEnd":"19","bibliographicPageStart":"1","bibliographic_titles":[{"bibliographic_title":"目白大学経営学研究","bibliographic_titleLang":"ja"},{"bibliographic_title":"Mejiro Journal of Managemant","bibliographic_titleLang":"en"}]}]},"item_10002_description_19":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"pdf","subitem_description_type":"Other"}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"本研究では、一般式であらわされた変動費と固定費からなる工程モデルについて、個別原価計算による期末仕掛品原価と、総合原価計算による期末仕掛品原価の差異について、その原因を分析することを目的とする。本研究のモデルは、小倉昇（2017）、小倉昇（2018）および緒方勇（2022）によって提案された、個別原価計算と総合原価計算の比較に用いられた数値モデルを、一般式で表現したものを基本とする。結果として、先入先出法を仮定したモデルにおいて、変動費部分については、当月の製品単位当たり直接材料費の平均をとった値と、期末仕掛品の製品単位あたり直接材料費が乖離することによって、差異が生じることがわかった。また、固定費部分については、当期における完成品換算量１単位あたりの平均直接作業時間と、期末仕掛品の完成品換算量1単位あたりの直接作業時間が乖離することによって、差異が生じることが分かった。","subitem_description_language":"ja","subitem_description_type":"Abstract"},{"subitem_description":"The purpose of this study is to analyze the causes of the difference between the cost of work-in-process at the end of job-order costing and the cost of work-in-process at the end of process costing for a process model consisting of variable and fixed costs expressed by a general formula. The model in this study is based on the numerical model proposed by Noboru Ogura （2017）, Noboru Ogura （2018） and Isamu Ogata （2022）, which was used to compare job-order costing and process costing, and expressed in a general formula.\nAs a result, it was found that in the model assuming the FIFO method, the variable cost portion of the cost variance is caused by the discrepancy between the average of the direct material cost per unit of product for the month and the direct material cost per unit of product for the work-in-progress at the end of the period. The fixed cost portion of the variance is caused by the discrepancy between the average direct labor hours per unit of finished product conversion in the current month and the direct labor hours per unit of finished product conversion in the work-in-progress at the end of the period.","subitem_description_language":"en","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"目白大学","subitem_publisher_language":"ja"}]},"item_10002_rights_15":{"attribute_name":"権利","attribute_value_mlt":[{"subitem_rights":"目白大学","subitem_rights_language":"ja"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA11843415","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1348-5776","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":"今林, 正明","creatorNameLang":"ja"}]},{"creatorNames":[{"creatorName":"IMABAYASHI, Masaaki","creatorNameLang":"en"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","displaytype":"detail","filename":"MJM_22_1.pdf","format":"application/pdf","mimetype":"application/pdf","url":{"url":"https://mejiro.repo.nii.ac.jp/record/2000037/files/MJM_22_1.pdf"},"version_id":"5cf70378-5585-4941-901b-6e795b3c801f"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"個別原価計算","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"総合原価計算","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"モデルによる分析","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"Job-Order Costing","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Process Costing","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Analysis by Models","subitem_subject_language":"en","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":"個別原価計算と総合原価計算の特性に関する工程モデルによる考察","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"個別原価計算と総合原価計算の特性に関する工程モデルによる考察","subitem_title_language":"ja"},{"subitem_title":"Consideration of the Characteristics of Job-order Costing and Process Costing by Models","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"10","path":["1712294868258"],"pubdate":{"attribute_name":"公開日","attribute_value":"2024-04-16"},"publish_date":"2024-04-16","publish_status":"0","recid":"2000037","relation_version_is_last":true,"title":["個別原価計算と総合原価計算の特性に関する工程モデルによる考察"],"weko_creator_id":"10","weko_shared_id":-1},"updated":"2024-05-07T00:14:38.351654+00:00"}