{"_buckets": {"deposit": "28c30ec9-a832-4196-80fc-aa685dd7f61a"}, "_deposit": {"created_by": 3, "id": "771", "owners": [3], "pid": {"revision_id": 0, "type": "depid", "value": "771"}, "status": "published"}, "_oai": {"id": "oai:mejiro.repo.nii.ac.jp:00000771", "sets": ["82"]}, "author_link": ["2096", "2095"], "item_3_biblio_info_12": {"attribute_name": "書誌情報", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "2007", "bibliographicIssueDateType": "Issued"}, "bibliographicPageEnd": "27", "bibliographicPageStart": "17", "bibliographicVolumeNumber": "(5)", "bibliographic_titles": [{"bibliographic_title": "目白大学経営学研究"}, {"bibliographic_title": "Mejiro journal of management", "bibliographic_titleLang": "en"}]}]}, "item_3_description_10": {"attribute_name": "抄録(日)", "attribute_value_mlt": [{"subitem_description": "本論文の目的は、製品原価計算の理論において検討すべき概念・測定方法・手続、および究明すべき論点、問題点等を提示し、それらの諸問題のうち主要なものの解法、または解決の方向を示唆することである。製品原価の測定の諸問題は、基本的には統一的な会計理論のフレームワークに属する製品原価計算の理論において、その測定対象である「生産活動の実態」をありのままに、かつ、正確に写像するとう観点から、製品原価計算を精緻化することを目的として規範的アプローチにもとづき議論すべきである。そこで製品原価計算の基礎原理、直接材料費、直接労務費、製造間接費、原価の部門別計算、製品別原価計算等について検討を要す諸問題を取り上げ個別に検討を行っている。とくに、近時に発展してきた活動基準原価計算(ABC)の諸問題にも製品原価計算の精緻化の観点から検討し、ABCと活動の定義の見直しについても述べ、費目別計算の段階から製品別計算の段階までABCを適用すべきであることを主張している。", "subitem_description_type": "Other"}]}, "item_3_description_11": {"attribute_name": "抄録(英)", "attribute_value_mlt": [{"subitem_description": "The purpose of this article is to reveal the controvertible or controversial problems, topics and issues of concepts, methods and procedures (hereinafter \"problems\") in the theory of product costing and to suggest or propose their solutions or answers of them. These problems are to be discussed in pursuance with normative approach, what and how product costing should describe the actual states of production activity with precision in detail. Therefore this article examines the problems of fundamental principles of costing, direct material costing, direct labor costing, manufacturing problems of activity-based costing (ABC) including the definitions of ABC and activity itself, and propose to apply ABC to all stages of costing from resource costing to product costing.", "subitem_description_type": "Other"}]}, "item_3_description_15": {"attribute_name": "表示順", "attribute_value_mlt": [{"subitem_description": "5", "subitem_description_type": "Other"}]}, "item_3_description_16": {"attribute_name": "アクセション番号", "attribute_value_mlt": [{"subitem_description": "KJ00004766436", "subitem_description_type": "Other"}]}, "item_3_description_2": {"attribute_name": "ページ属性", "attribute_value_mlt": [{"subitem_description": "P", "subitem_description_type": "Other"}]}, "item_3_source_id_1": {"attribute_name": "雑誌書誌ID", "attribute_value_mlt": [{"subitem_source_identifier": "AA11843415", "subitem_source_identifier_type": "NCID"}]}, "item_3_source_id_19": {"attribute_name": "ISSN", "attribute_value_mlt": [{"subitem_source_identifier": "1348-5776", "subitem_source_identifier_type": "ISSN"}]}, "item_3_text_6": {"attribute_name": "著者所属(日)", "attribute_value_mlt": [{"subitem_text_value": "目白大学経営学部経営学科経営学研究科"}]}, "item_creator": {"attribute_name": "著者", "attribute_type": "creator", "attribute_value_mlt": [{"creatorNames": [{"creatorName": "片岡, 洋一"}, {"creatorName": "カタオカ, ヨウイチ", "creatorNameLang": "ja-Kana"}], "nameIdentifiers": [{"nameIdentifier": "2095", "nameIdentifierScheme": "WEKO"}]}, {"creatorNames": [{"creatorName": "KATAOKA, Yoichi", "creatorNameLang": "en"}], "nameIdentifiers": [{"nameIdentifier": "2096", "nameIdentifierScheme": "WEKO"}]}]}, "item_files": {"attribute_name": "ファイル情報", "attribute_type": "file", "attribute_value_mlt": [{"accessrole": "open_date", "date": [{"dateType": "Available", "dateValue": "2017-10-20"}], "displaytype": "detail", "download_preview_message": "", "file_order": 0, "filename": "KJ00004766436.pdf", "filesize": [{"value": "1.1 MB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_free", "mimetype": "application/pdf", "size": 1100000.0, "url": {"label": "KJ00004766436.pdf", "url": "https://mejiro.repo.nii.ac.jp/record/771/files/KJ00004766436.pdf"}, "version_id": "e4aeeb68-adb7-4a98-a171-eeb3c89942bf"}]}, "item_keyword": {"attribute_name": "キーワード", "attribute_value_mlt": [{"subitem_subject": "製品原価計算", "subitem_subject_scheme": "Other"}, {"subitem_subject": "活動基準原価計算", "subitem_subject_scheme": "Other"}, {"subitem_subject": "ABC", "subitem_subject_scheme": "Other"}, {"subitem_subject": "原価計算の精緻化", "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": "製品原価測定の諸問題", "item_titles": {"attribute_name": "タイトル", "attribute_value_mlt": [{"subitem_title": "製品原価測定の諸問題"}, {"subitem_title": "Problems of Product Costing", "subitem_title_language": "en"}]}, "item_type_id": "3", "owner": "3", "path": ["82"], "permalink_uri": "https://mejiro.repo.nii.ac.jp/records/771", "pubdate": {"attribute_name": "公開日", "attribute_value": "2017-10-20"}, "publish_date": "2017-10-20", "publish_status": "0", "recid": "771", "relation": {}, "relation_version_is_last": true, "title": ["製品原価測定の諸問題"], "weko_shared_id": -1}