{"created":"2023-05-15T12:16:54.347915+00:00","id":385,"links":{},"metadata":{"_buckets":{"deposit":"9542d038-78b2-4740-9df6-1547d1a24f4d"},"_deposit":{"created_by":3,"id":"385","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"385"},"status":"published"},"_oai":{"id":"oai:tuis.repo.nii.ac.jp:00000385","sets":["1:4:43:95"]},"author_link":["1569","1570","1571"],"control_number":"385","item_1701328008552":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"東京情報大学","subitem_publisher_language":"ja"}]},"item_1_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2011-03-01","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"66","bibliographicPageStart":"57","bibliographicVolumeNumber":"14","bibliographic_titles":[{"bibliographic_title":"東京情報大学研究論集","bibliographic_titleLang":"ja"}]}]},"item_1_creator_6":{"attribute_name":"著者名(日)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"武井, 敦夫","creatorNameLang":"ja"},{"creatorName":"タケイ, アツオ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"1569","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Takei, Atsuo","creatorNameLang":"en"}]}]},"item_1_creator_7":{"attribute_name":"著者名よみ","attribute_type":"creator","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"1570","nameIdentifierScheme":"WEKO"}]}]},"item_1_creator_8":{"attribute_name":"著者名(英)","attribute_type":"creator","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"1571","nameIdentifierScheme":"WEKO"}]}]},"item_1_description_1":{"attribute_name":"ページ属性","attribute_value_mlt":[{"subitem_description":"P(論文)","subitem_description_type":"Other"}]},"item_1_description_11":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"本稿では営農集団における原価構造に着目して検討する。農業の原価管理は難しいとされているが、近年、その必要性が高まっている。実証的に検討するために、調査を進めている営農集団における原価構造を取り上げ、その現状分析を行なった。調査対象の営農集団では貸借対照表や損益計算書を用いて原価が把握されており、さらに各種日報を用いて実際の作業が管理されている。 次に、近年着目されているABC(Activity Based Costing)やABM(Activity Based Management)を含めて、営農集団の原価構造について理論的な検討を行なった。営農集団においてはABCによる原価計算の精緻化よりも、各種日報から作業に関する原資料に当たって原価の直接費用化に注力することが重要であると考えられた。さらにABCの結果から得られる原価情報は、ABMによる活動管理について活用の可能性があると思われた。","subitem_description_language":"ja","subitem_description_type":"Other"}]},"item_1_description_12":{"attribute_name":"抄録(英)","attribute_value_mlt":[{"subitem_description":"It is important and necessary to analyze and manage the cost structure in agricultural management. We positively research several groups farming and find that they understand cost information by using balance sheet and profit and loss statement. And also they can manage their operations by using several daily reports. The groups farming mainly use traditional costing but they recently consider to use ABC(Activity Based Costing)and ABM(Activity Based Management). From the theoretical point of view, they don't introduce ABC totally and can divide cost directly by analyzing the daily reports. It is also possible to use ABC partly and make some cost information for ABM in the groups farming.","subitem_description_language":"en","subitem_description_type":"Other"}]},"item_1_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.15029/00000384","subitem_identifier_reg_type":"JaLC"}]},"item_1_source_id_13":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AA11155514","subitem_source_identifier_type":"NCID"}]},"item_1_text_10":{"attribute_name":"著者所属(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Tokyo University of Information Sciences, Faculty of Informatics, Department of Business and Information"}]},"item_1_text_9":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_language":"ja","subitem_text_value":"東京情報大学総合情報学部情報ビジネス学科"}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2011-03-01"}],"displaytype":"detail","filename":"KJ00006928999.pdf","filesize":[{"value":"389.4 kB"}],"format":"application/pdf","license_note":"TUIS","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00006928999","url":"https://tuis.repo.nii.ac.jp/record/385/files/KJ00006928999.pdf"},"version_id":"7d27f6ec-dbbf-46c8-863f-3175cebcf71c"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"原価構造","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"営農集団","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"ABC","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"ABM","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"Cost Structure","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Groups Farming","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Activity Based Costing","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Activity Based Management","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":"営農集団における原価構造に関する一考察","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"営農集団における原価構造に関する一考察","subitem_title_language":"ja"},{"subitem_title":"Studies of Cost Structure in Groups Farming","subitem_title_language":"en"}]},"item_type_id":"1","owner":"3","path":["95"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2011-03-01"},"publish_date":"2011-03-01","publish_status":"0","recid":"385","relation_version_is_last":true,"title":["営農集団における原価構造に関する一考察"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-12-22T05:07:12.927719+00:00"}