{"created":"2023-06-19T07:35:16.775550+00:00","id":786,"links":{},"metadata":{"_buckets":{"deposit":"80cdec6e-88ba-4c92-9838-e89acab8120d"},"_deposit":{"created_by":3,"id":"786","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"786"},"status":"published"},"_oai":{"id":"oai:mejiro.repo.nii.ac.jp:00000786","sets":["1:18:83"]},"author_link":["2117","2118"],"item_3_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2008","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"37","bibliographicPageStart":"17","bibliographicVolumeNumber":"(6)","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":"本論文では、各補助部門間用役の相互授受がある場合を含む状況について、正確な配賦値が計算される連立方程式法により第二次配賦をおこなうことを前提とし、製造部門および補助部門の活動量に着目した因果関係的アプローチにもとづく、製品別製造部門別に補助部門変動費差異を分析するあたらしい方法を提案する。まず、変動製造間接費差異分析について、製造部門活動量と補助部門活動量を別個の変数としてとらえ、ある製品一単位当たりに消費される一製造部門の活動量、その製造部門の活動量一単位あたりに消費される一補助部門の活動量、さらに補助部門の活動量一単位あたりに投入された要素に関する消費量の物量相互間の因果関係に着目し、さらに、補助部門原価要素が、補助部門用役を製造し、その用役が製造部門の活動に貢献し、製造部門の活動によって製品が製造されるまでのフローすべての組み合わせに着目する。以上の前提による、変動製造間接費差異分析法を提案するものである。","subitem_description_type":"Other"}]},"item_3_description_11":{"attribute_name":"抄録(英)","attribute_value_mlt":[{"subitem_description":"The purpose of this paper is to propose a new analytical method of variable overhead cost variance when reciprocal services exist. This method uses a simultaneous equation method, and considers multi-activities, which are quantities of output, activity levels of production departments, activities of service departments, and quantities of service departments cost elements. There are two methods to propose this allocation method, firstly a causal method, secondly a sensitivity analysis method. This paper uses former method. Although it needs many calculations, it leads suitable variances of variable overhead costs for cost management.","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":"KJ00005094401","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"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"今林, 正明"},{"creatorName":"イマバヤシ, マサアキ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"2117","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"IMABAYASHI, Masaaki","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"2118","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","filename":"KJ00005094401.pdf","filesize":[{"value":"1.4 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00005094401.pdf","url":"https://mejiro.repo.nii.ac.jp/record/786/files/KJ00005094401.pdf"},"version_id":"4d961c7e-4e29-4ac0-a036-62177d137b87"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"標準原価計算","subitem_subject_scheme":"Other"},{"subitem_subject":"原価差異分析","subitem_subject_scheme":"Other"},{"subitem_subject":"製造間接費","subitem_subject_scheme":"Other"},{"subitem_subject":"複数基準配賦法","subitem_subject_scheme":"Other"},{"subitem_subject":"連立方程式法","subitem_subject_scheme":"Other"},{"subitem_subject":"Standard Costing","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Variance Analysis","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Service Departmental Charge","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Multiple-Based Allocation","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Simultaneous Equation","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":"因果関係的アプローチにもとづく製品別製造部門別補助部門変動費の差異分析について","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"因果関係的アプローチにもとづく製品別製造部門別補助部門変動費の差異分析について"},{"subitem_title":"A Proposal of Variable Overhead Cost Variance Analysis Using an Allocation by a Simultaneous Equation with a Causal Relationship Method","subitem_title_language":"en"}]},"item_type_id":"3","owner":"3","path":["83"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-10-20"},"publish_date":"2017-10-20","publish_status":"0","recid":"786","relation_version_is_last":true,"title":["因果関係的アプローチにもとづく製品別製造部門別補助部門変動費の差異分析について"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-06-19T08:07:58.581997+00:00"}