{"created":"2023-06-20T16:45:58.701572+00:00","id":1622,"links":{},"metadata":{"_buckets":{"deposit":"26125b77-0f2f-4d89-819a-93ea99157860"},"_deposit":{"created_by":5,"id":"1622","owners":[5],"pid":{"revision_id":0,"type":"depid","value":"1622"},"status":"published"},"_oai":{"id":"oai:meiji.repo.nii.ac.jp:00001622","sets":["10:353:354:432"]},"author_link":["2402"],"item_5_biblio_info_6":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"1957-08-25","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"10","bibliographicPageEnd":"87","bibliographicPageStart":"69","bibliographicVolumeNumber":"40","bibliographic_titles":[{"bibliographic_title":"明大商學論叢"}]}]},"item_5_description_39":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"subitem_description":"Article","subitem_description_type":"Other"}]},"item_5_description_4":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"科学的経営管理の発達に伴って、いわゆる先見的思考が重要視されるにつれて、経営管理の一用具として原価会計の機能が、その重要性を認識されてきたのは、欧米においても二十年、三十年来であり、我が国に至っては最近においてその重要性が強調されているに過ぎないのである。この原価会計のもつ管理的機能は、製造工業部門においてのみ適用せられるものではなく、販売活動の部門においても同様な意義をもつものである。しかしながら原価会計のもつ計算的手続は、このような原価会計の管理的観点からするならば、販売原価を販売管理の用具とするための一段階に過ぎぬものであって、販売原価の計数に基いた、販売管理への適用へと展開されて行くものである。","subitem_description_type":"Abstract"}]},"item_5_link_63":{"attribute_name":"OPACbibid","attribute_value_mlt":[{"subitem_link_text":"https://opac2018.lib.meiji.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&listcnt=5&maxcnt=100&bibid=SB00006058","subitem_link_url":"https://opac2018.lib.meiji.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&listcnt=5&maxcnt=100&bibid=SB00006058"}]},"item_5_publisher_32":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"明治大学商学研究所","subitem_publisher_language":"ja"}]},"item_5_source_id_7":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0389-5955","subitem_source_identifier_type":"ISSN"}]},"item_5_source_id_9":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00239603","subitem_source_identifier_type":"NCID"}]},"item_5_version_type_15":{"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":"坂本, 清"}],"nameIdentifiers":[{"nameIdentifier":"2402","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_login","displaytype":"detail","filename":"shogakuronso_40_10_69.pdf","filesize":[{"value":"964.8 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"学内限定公開(学外からはログイン要求され閲覧不可)","url":"https://meiji.repo.nii.ac.jp/record/1622/files/shogakuronso_40_10_69.pdf"},"version_id":"fa50a2d7-60fa-4b8f-ad08-12d7d1671bec"}]},"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":"販売原価分析の機構","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"販売原価分析の機構","subitem_title_language":"ja"}]},"item_type_id":"5","owner":"5","path":["432"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2013-05-27"},"publish_date":"2013-05-27","publish_status":"0","recid":"1622","relation_version_is_last":true,"title":["販売原価分析の機構"],"weko_creator_id":"5","weko_shared_id":-1},"updated":"2023-09-06T12:53:15.327707+00:00"}