{"created":"2023-05-15T12:19:09.400357+00:00","id":9323,"links":{},"metadata":{"_buckets":{"deposit":"5810f43e-1b50-41c7-9fa1-d7a4e09a82de"},"_deposit":{"created_by":1,"id":"9323","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"9323"},"status":"published"},"_oai":{"id":"oai:kansai-u.repo.nii.ac.jp:00009323","sets":["528:1287:1304:1381"]},"author_link":["18520","18519","18518","18517"],"item_10_alternative_title_20":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Restructuring Management Accounting in Practice, based on Material Flow Cost Accounting (MFCA) and Throughput Accounting (TA) : the Conceptual Development of the Opportunity Cost"}]},"item_10_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2018-06-25","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"12","bibliographicPageStart":"1","bibliographicVolumeNumber":"63","bibliographic_titles":[{"bibliographic_title":"關西大學商學論集"}]}]},"item_10_description_4":{"attribute_name":"概要","attribute_value_mlt":[{"subitem_description":"マテリアルフローコスト会計(MFCA)やスループット会計(TA)を活用した企業でのプロセス改善によるコスト削減において，既存の標準原価計算制度での原価情報との齟齬，もしくは非連携性がみられる。本論文では，このような齟齬（または連携の無さ）の原因を検討する。さらに，新たな試みとして，マテリアルロスやボトルネックで発生するロスを機会原価の概念を援用して検討し，企業利益に直接貢献する新たな管理会計情報の可能性を論じる。","subitem_description_type":"Other"}]},"item_10_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"18519","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Nakajima, Michiyasu"}]},{"nameIdentifiers":[{"nameIdentifier":"18520","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Tobita, Kojiro"}]}]},"item_10_publisher_34":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"關西大學商學會"}]},"item_10_source_id_10":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00047023","subitem_source_identifier_type":"NCID"}]},"item_10_source_id_8":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"04513401","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":"中嶌, 道靖"}],"nameIdentifiers":[{},{}]},{"creatorNames":[{"creatorName":"飛田, 甲次郞"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2019-05-22"}],"displaytype":"detail","filename":"KU-1100-20180625-01.pdf","filesize":[{"value":"1.3 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KU-1100-20180625-01.pdf","url":"https://kansai-u.repo.nii.ac.jp/record/9323/files/KU-1100-20180625-01.pdf"},"version_id":"11bfed2b-acab-413e-8e3e-3a437e0d4aee"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"関西大学","subitem_subject_scheme":"Other"},{"subitem_subject":"Kansai University","subitem_subject_scheme":"Other"},{"subitem_subject":"関西大学商学論集","subitem_subject_scheme":"Other"},{"subitem_subject":"マテリアルフローコスト会計(MFCA)","subitem_subject_scheme":"Other"},{"subitem_subject":"スループット会計(TA)","subitem_subject_scheme":"Other"},{"subitem_subject":"TOC（制約の理論）","subitem_subject_scheme":"Other"},{"subitem_subject":"標準原価計算","subitem_subject_scheme":"Other"},{"subitem_subject":"マテリアルロス","subitem_subject_scheme":"Other"},{"subitem_subject":"ボトルネック","subitem_subject_scheme":"Other"},{"subitem_subject":"機会原価","subitem_subject_scheme":"Other"},{"subitem_subject":"企業利益向上","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":"マテリアルフローコスト会計(MFCA)およびスループット会計(TA)による新たな管理会計の再構築に向けて : 機会原価概念の新たな展開","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"マテリアルフローコスト会計(MFCA)およびスループット会計(TA)による新たな管理会計の再構築に向けて : 機会原価概念の新たな展開"}]},"item_type_id":"10","owner":"1","path":["1381"],"pubdate":{"attribute_name":"公開日","attribute_value":"2018-07-03"},"publish_date":"2018-07-03","publish_status":"0","recid":"9323","relation_version_is_last":true,"title":["マテリアルフローコスト会計(MFCA)およびスループット会計(TA)による新たな管理会計の再構築に向けて : 機会原価概念の新たな展開"],"weko_creator_id":"1","weko_shared_id":1},"updated":"2023-05-15T15:48:03.843510+00:00"}