{"created":"2025-04-02T01:56:46.491192+00:00","id":2000203,"links":{},"metadata":{"_buckets":{"deposit":"925464d5-7cd3-4219-98d4-b7d38df465b1"},"_deposit":{"created_by":10,"id":"2000203","owners":[10],"pid":{"revision_id":0,"type":"depid","value":"2000203"},"status":"published"},"_oai":{"id":"oai:mejiro.repo.nii.ac.jp:02000203","sets":["1:18:1743556750841"]},"author_link":[],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2025-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"23","bibliographicPageEnd":"41","bibliographicPageStart":"27","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":"本稿の目的は，製作原価の算定の枠組みにおいて，無効原価に関する二つの学説が提唱された理由を解明することである．考察の結果，一方の論者は原価計算における「操業度」を減少させ得る論理を，他方の論者は「操業度」を高める論理を提唱していることが判明した．これらの「操業度」に新たな解釈を与えることで，両者とも，コロナ危機を契機として，製作原価の算定の枠組みにおいて，その金額を変動させ，ひいては期間損益に影響を与えようとする論理展開を行っているのである．その意味は，年度決算書における資産および利益の悪化状況を表面化させない会計処理を，あるいは税や配当の支払いを低下させる会計処理を定着させることにあると考えられる．","subitem_description_language":"ja","subitem_description_type":"Abstract"},{"subitem_description":"The purpose of this paper is to clarify why theories on the accounting treatment of unutilized costs were proposed during the Coronavirus pandemic. As a result of the analysis, it was found that one theory suggests a logic that can decrease the \"volume level\" in cost accounting, whereas the other theory proposes a logic to increase the \"volume level.\" By offering new interpretations to these \"volume level,\" both theories developed logics to change the amount of manufacturing costs and affect profit/loss for the concerned period. The implication seems to be that they presented accounting treatments to prevent the deterioration of assets and profits from appearing in the annual financial statements or to reduce payments for taxes and/or dividends.","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":"湯澤, 晃明","creatorNameLang":"ja"}]},{"creatorNames":[{"creatorName":"YUZAWA, Takaaki","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_23_27.pdf","format":"application/pdf","mimetype":"application/pdf","url":{"url":"https://mejiro.repo.nii.ac.jp/record/2000203/files/MJM_23_27.pdf"},"version_id":"5cd21851-61c7-46fc-aedb-e1a0f05d7adc"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"無効原価","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"操業度","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"操業度差異","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"製作原価","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"Unutilized Costs","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Volume Level","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Volume Variance","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Manufacturing Costs","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":"製作原価の算定とコロナ危機─無効原価に関する二つの学説によせて─","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"製作原価の算定とコロナ危機─無効原価に関する二つの学説によせて─","subitem_title_language":"ja"},{"subitem_title":"Theories on Accounting Treatment of Unutilized Costs During the Coronavirus Pandemic","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"10","path":["1743556750841"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2025-04-02"},"publish_date":"2025-04-02","publish_status":"0","recid":"2000203","relation_version_is_last":true,"title":["製作原価の算定とコロナ危機─無効原価に関する二つの学説によせて─"],"weko_creator_id":"10","weko_shared_id":-1},"updated":"2025-05-14T04:01:32.387941+00:00"}