{"created":"2023-05-15T12:22:03.503841+00:00","id":13149,"links":{},"metadata":{"_buckets":{"deposit":"450327e9-a6de-48a8-a49c-2e5a41eff97d"},"_deposit":{"created_by":10,"id":"13149","owners":[10],"pid":{"revision_id":0,"type":"depid","value":"13149"},"status":"published"},"_oai":{"id":"oai:kansai-u.repo.nii.ac.jp:00013149","sets":["528:1287:1288:1301"]},"author_link":["33813","33816","33815","33814"],"item_10_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2019-03","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"49","bibliographicPageStart":"35","bibliographicVolumeNumber":"18","bibliographic_titles":[{"bibliographic_title":"Kansai University review of business and commerce"}]}]},"item_10_description_4":{"attribute_name":"概要","attribute_value_mlt":[{"subitem_description":"There is a discrepancy between cost information in the existing standard cost accounting system and cost reduction caused by process improvement among companies that utilize material flow cost accounting (MFCA) and throughput accounting (TA). In this study, we examine the cause of this discrepancy. Furthermore, as a first attempt, we examine the loss due to material losses and bottlenecks by employing the concept of opportunity cost and discuss the potential for new management accounting information to directly contribute to corporate profits.","subitem_description_type":"Other"}]},"item_10_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"33815","nameIdentifierScheme":"WEKO"}],"names":[{"name":"中嶌, 道靖"}]},{"nameIdentifiers":[{"nameIdentifier":"33816","nameIdentifierScheme":"WEKO"}],"names":[{"name":"飛田, 甲次郎"}]}]},"item_10_publisher_34":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"Faculty of Business and Commerce, Kansai University"}]},"item_10_source_id_10":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA11662421 ","subitem_source_identifier_type":"NCID"}]},"item_10_source_id_8":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13448455 ","subitem_source_identifier_type":"ISSN"}]},"item_10_text_35":{"attribute_name":"出版者（他言語）","attribute_value_mlt":[{"subitem_text_value":"関西大学商学部"}]},"item_10_version_type_17":{"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":"Nakajima, Michiyasu"}],"nameIdentifiers":[{},{}]},{"creatorNames":[{"creatorName":"Tobita, Kojiro "}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2019-08-05"}],"displaytype":"detail","filename":"KU-1100-20190300-03.pdf","filesize":[{"value":"373.2 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KU-1100-20190300-03","url":"https://kansai-u.repo.nii.ac.jp/record/13149/files/KU-1100-20190300-03.pdf"},"version_id":"5da30d45-0c56-4d6e-b986-c25c4aa13c15"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"material flow cost accounting","subitem_subject_scheme":"Other"},{"subitem_subject":"MFCA","subitem_subject_scheme":"Other"},{"subitem_subject":"throughput accounting","subitem_subject_scheme":"Other"},{"subitem_subject":"TA","subitem_subject_scheme":"Other"},{"subitem_subject":"theory of constraints","subitem_subject_scheme":"Other"},{"subitem_subject":"TOC","subitem_subject_scheme":"Other"},{"subitem_subject":"standard cost accounting","subitem_subject_scheme":"Other"},{"subitem_subject":"material loss","subitem_subject_scheme":"Other"},{"subitem_subject":"constrain (s)","subitem_subject_scheme":"Other"},{"subitem_subject":"opportunity cost","subitem_subject_scheme":"Other"},{"subitem_subject":"improvement of corporate profit","subitem_subject_scheme":"Other"},{"subitem_subject":"Kansai University","subitem_subject_scheme":"Other"},{"subitem_subject":"関西大学","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"eng"}]},"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":"Reconstruction of the Management Accounting System based on Material Flow Cost Accounting (MFCA) and Throughput Accounting (TA): Expansion of the Concept of Opportunity Cost","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"Reconstruction of the Management Accounting System based on Material Flow Cost Accounting (MFCA) and Throughput Accounting (TA): Expansion of the Concept of Opportunity Cost"}]},"item_type_id":"10","owner":"10","path":["1301"],"pubdate":{"attribute_name":"公開日","attribute_value":"2019-08-05"},"publish_date":"2019-08-05","publish_status":"0","recid":"13149","relation_version_is_last":true,"title":["Reconstruction of the Management Accounting System based on Material Flow Cost Accounting (MFCA) and Throughput Accounting (TA): Expansion of the Concept of Opportunity Cost"],"weko_creator_id":"10","weko_shared_id":-1},"updated":"2023-05-15T20:22:25.318362+00:00"}