{"created":"2023-06-20T16:46:06.116807+00:00","id":1768,"links":{},"metadata":{"_buckets":{"deposit":"39170048-f000-476b-8aba-e42b2ef5a7d4"},"_deposit":{"created_by":5,"id":"1768","owners":[5],"pid":{"revision_id":0,"type":"depid","value":"1768"},"status":"published"},"_oai":{"id":"oai:meiji.repo.nii.ac.jp:00001768","sets":["10:353:354:496"]},"author_link":["2543"],"item_5_biblio_info_6":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"1969-03-20","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"4-5","bibliographicPageEnd":"62","bibliographicPageStart":"39","bibliographicVolumeNumber":"52","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":"標準原価計算がもつ一つの課題は、原価管理の機能におけるものである。現在、標準原価計算が、原価計算方式の中において一つの典型的方式として存在することは、原価管理の機能をその計算体系の中に組み入れていることにあるとみられる。しかしながら、その原価管理が、一つには計算機構と一つには管理機構が同一の原価計算機構の中に組み入れられていることから生ずる幾多の問題が存在する。その中に、標準原価概念の構成において、一般に採用される直接費と製造間接費との区分から招来される問題がある。特に、この問題は、製造間接費に向けられるのであるが、製造間接費が原価計算の発達の歴史の中に重要な位置を占め、この処理をめぐって原価計算が発展して来たという側面を持っているが、このことは、今日においても同じであり、標準原価計算方式によって解決した問題でもない。","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":"2543","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_52_4-5_39.pdf","filesize":[{"value":"752.2 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/1768/files/shogakuronso_52_4-5_39.pdf"},"version_id":"bde581c6-dcc6-41f7-b88a-5cfd29732c1a"}]},"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":"原価差異の原価管理的意義について","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"原価差異の原価管理的意義について","subitem_title_language":"ja"}]},"item_type_id":"5","owner":"5","path":["496"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2013-05-27"},"publish_date":"2013-05-27","publish_status":"0","recid":"1768","relation_version_is_last":true,"title":["原価差異の原価管理的意義について"],"weko_creator_id":"5","weko_shared_id":-1},"updated":"2023-09-06T14:54:45.168366+00:00"}