{"created":"2023-05-15T12:18:33.842896+00:00","id":8522,"links":{},"metadata":{"_buckets":{"deposit":"17893c93-1f24-489a-9f00-3b637f5030f2"},"_deposit":{"created_by":1,"id":"8522","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"8522"},"status":"published"},"_oai":{"id":"oai:kansai-u.repo.nii.ac.jp:00008522","sets":["528:933:953:1264"]},"author_link":["16927","16926"],"item_10_alternative_title_20":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Operating Profits and Non-operating Expenses and Revenues since 1960 in Japan"}]},"item_10_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2013-03-10","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"4","bibliographicPageEnd":"309","bibliographicPageStart":"291","bibliographicVolumeNumber":"62","bibliographic_titles":[{"bibliographic_title":"關西大學經済論集"}]}]},"item_10_description_4":{"attribute_name":"概要","attribute_value_mlt":[{"subitem_description":"資本主義的企業の目的、また存在意義が利潤であることに異議はないが、現実はもう少し複雑である。「法人企業統計調査」において利潤に対応する統計としては、まず営業利益＝売上高－（売上原価＋販売費及び一般管理費）があるが、さらに経常利益、税引前当期純利益、当期純利益もある。本稿の目的は、最も基礎的な営業利益について売上高と（売上原価＋販売費及び一般管理費）を決定要因と見なし、戦後日本におけるそれらの推移を資本蓄積の推移と対照しつつ規則性の有無を観察することである。不況期に即して換言すると、営業利益の低下はマイナス要因（売上原価＋販売費及び一般管理費）の増加によるのか、プラス要因（売上高）の減少によるのか、両者の兼ね合いはどうか。これを統計で確かめる。この点について資本金規模による違い、あるいは産業部門による違いも観察する。観察の全期間では、営業利益、売上高、及び（売上原価＋販売費及び一般管理費）は共に低下（資本蓄積と順行）しているが、売上高低下の程度が（売上原価＋販売費及び一般管理費）に比し著しいため、両変数の差である営業利益も低下していることが確かめられる。即ち不況はマイナス要因（売上原価＋販売費及び一般管理費）の減少にもにかかわらず、これを上回るプラス要因（売上高）の相殺的減少故に深行しているのである。この現象は資本金規模、あるいは産業部門による違いを伴いながらも普遍的に観察される。","subitem_description_type":"Other"}]},"item_10_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"16927","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Sato, Masahito"}]}]},"item_10_publisher_34":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"關西大学經済學會"}]},"item_10_relation_43":{"attribute_name":"シリーズ","attribute_value_mlt":[{"subitem_relation_name":[{"subitem_relation_name_text":"経済学文献季報分類番号;02-28；02-42；02-43"}]}]},"item_10_source_id_10":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00046869","subitem_source_identifier_type":"NCID"}]},"item_10_source_id_8":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"04497554","subitem_source_identifier_type":"ISSN"}]},"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":"佐藤, 真人"}],"nameIdentifiers":[{"nameIdentifier":"16926","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":"2019-05-22"}],"displaytype":"detail","filename":"KU-1100-20130310-01.pdf","filesize":[{"value":"485.1 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KU-1100-20130310-01.pdf","url":"https://kansai-u.repo.nii.ac.jp/record/8522/files/KU-1100-20130310-01.pdf"},"version_id":"6f18908a-5cb5-4315-9cc3-3b38a843e0ce"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"総資本営業利益率","subitem_subject_scheme":"Other"},{"subitem_subject":"営業利益","subitem_subject_scheme":"Other"},{"subitem_subject":"営業外収支","subitem_subject_scheme":"Other"},{"subitem_subject":"関西大学","subitem_subject_scheme":"Other"},{"subitem_subject":"Kansai University","subitem_subject_scheme":"Other"},{"subitem_subject":"関西大学経済論集","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":"戦後日本の営業利益と営業外収支","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"戦後日本の営業利益と営業外収支"}]},"item_type_id":"10","owner":"1","path":["1264"],"pubdate":{"attribute_name":"公開日","attribute_value":"2016-03-11"},"publish_date":"2016-03-11","publish_status":"0","recid":"8522","relation_version_is_last":true,"title":["戦後日本の営業利益と営業外収支"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-15T19:45:47.214885+00:00"}