{"created":"2023-05-15T14:20:34.522560+00:00","id":648,"links":{},"metadata":{"_buckets":{"deposit":"f23cc00f-a3ef-47bc-a979-3d5b88dba5e3"},"_deposit":{"created_by":15,"id":"648","owners":[15],"pid":{"revision_id":0,"type":"depid","value":"648"},"status":"published"},"_oai":{"id":"oai:glim-re.repo.nii.ac.jp:00000648","sets":["1253:1361:16:678"]},"author_link":["36887","36888"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"1969-12","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"102","bibliographicPageStart":"93","bibliographicVolumeNumber":"6","bibliographic_titles":[{"bibliographic_title":"學習院大學經濟論集","bibliographic_titleLang":"ja"},{"bibliographic_title":"The journal of Faculty of Economics, Gakushuin University","bibliographic_titleLang":"en"}]}]},"item_10002_description_19":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"固定間接費差異分析（analysis・f　fixed。ver・head　variance）のために使われている術語の混乱，計算方法の多様性は，原価計算のうちでもこの面に未だ研究の余地が残されていることを物語っている1）。さきた私は，現今の論著に見られる多彩な各種の分析法をとりあげ，それを比較検討したが，その小論において固定間接費の分析がこの面の研究の大きな焦点になることを指摘した2）。本稿は，その小論で果たし得なかった固定間接費の詳細な分析をttキャパシティの活用度”に関連させて述べてみたいと思う。","subitem_description_type":"Abstract"}]},"item_10002_identifier_29":{"attribute_name":"URI","attribute_value_mlt":[{"subitem_identifier_type":"HDL","subitem_identifier_uri":"http://hdl.handle.net/10959/741"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"学習院大学経済学会","subitem_publisher_language":"ja"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00038827","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"00163953","subitem_source_identifier_type":"PISSN"}]},"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":"狩野, 勇","creatorNameLang":"ja"},{"creatorName":"カノウ, イサム","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"36887","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Kano, Isamu","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"36888","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":"2012-03-15"}],"displaytype":"detail","filename":"keizai_6_2_93_102.pdf","filesize":[{"value":"674.6 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"keizai_6_2_93_102.pdf","objectType":"fulltext","url":"https://glim-re.repo.nii.ac.jp/record/648/files/keizai_6_2_93_102.pdf"},"version_id":"58095acc-4bea-49f5-bdb7-5afc8883b4f8"}]},"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":"キャパシティ活用度の分析 : 貢献利益アプローチ","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"キャパシティ活用度の分析 : 貢献利益アプローチ","subitem_title_language":"ja"},{"subitem_title":"キャパシティ カツヨウド ノ ブンセキ コウケン リエキ アプローチ","subitem_title_language":"ja-Kana"},{"subitem_title":"An Analysis of Capacity Utilizaion : Contribution Margin Approach","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"15","path":["678"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2012-03-15"},"publish_date":"2012-03-15","publish_status":"0","recid":"648","relation_version_is_last":true,"title":["キャパシティ活用度の分析 : 貢献利益アプローチ"],"weko_creator_id":"15","weko_shared_id":-1},"updated":"2023-08-09T04:03:36.710003+00:00"}