{"created":"2023-06-19T11:41:15.777370+00:00","id":1518,"links":{},"metadata":{"_buckets":{"deposit":"0f0fc76e-dd81-4691-8661-a2f1e9eb877c"},"_deposit":{"created_by":14,"id":"1518","owners":[14],"pid":{"revision_id":0,"type":"depid","value":"1518"},"status":"published"},"_oai":{"id":"oai:setsunan.repo.nii.ac.jp:00001518","sets":["1:3:234:258:259"]},"author_link":["2771","2772"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2023-02","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1・2","bibliographicPageEnd":"184","bibliographicPageStart":"165","bibliographicVolumeNumber":"30","bibliographic_titles":[{"bibliographic_title":"経営情報研究：摂南大学経営学部論集"},{"bibliographic_title":"Journal of Business Administration and Information","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"ABC（Activity-Based Costing：活動基準原価計算）は、製品ミックスなどのマーケティング戦略の決定に役立つことを目的として開発された原価計算技法である。ABC がマーケティング戦略の決定に役立つのは、固定費を正確に配賦することができ正確な製品原価を計算できるからだと説明される。しかし、配賦計算を行った製品原価が、なぜマーケティング戦略の決定に役立つのかという説明は十分行われていなかった。ABC の研究が行われて30 年以上が経過するが、配賦の正確性を検討する研究は数多くあるが、マーケティング戦略決定に対する目的適合性の観点からの研究はほとんど行われていない。そこで、本論文では、ABC がなぜマーケティング戦略の決定に役立つのかという目的適合性の観点から考察したいと考える。","subitem_description_type":"Abstract"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1340-2617","subitem_source_identifier_type":"ISSN"}]},"item_10002_text_24":{"attribute_name":"記事種別","attribute_value_mlt":[{"subitem_text_value":"研究ノート"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"三木, 僚祐"},{"creatorName":"ミキ, リョウスケ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"MIKI, Ryosuke","creatorNameLang":"en"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2023-04-01"}],"displaytype":"detail","filename":"2022_30_1_2_009i_miki.pdf","filesize":[{"value":"406.6 kB"}],"format":"application/pdf","license_note":"Copyright（c）2023 by Setsunan University","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"活動基準原価計算の再検討","url":"https://setsunan.repo.nii.ac.jp/record/1518/files/2022_30_1_2_009i_miki.pdf"},"version_id":"90505638-81b7-4937-8937-157b72503e8d"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"活動基準原価計算","subitem_subject_scheme":"Other"},{"subitem_subject":"生産財マーケティング","subitem_subject_scheme":"Other"},{"subitem_subject":"マーケティング戦略","subitem_subject_scheme":"Other"},{"subitem_subject":"資源利用モデル","subitem_subject_scheme":"Other"},{"subitem_subject":"長期変動費","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":"活動基準原価計算の再検討","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"活動基準原価計算の再検討"},{"subitem_title":"A Review on Activity-Based Costing","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"14","path":["259"],"pubdate":{"attribute_name":"公開日","attribute_value":"2023-04-01"},"publish_date":"2023-04-01","publish_status":"0","recid":"1518","relation_version_is_last":true,"title":["活動基準原価計算の再検討"],"weko_creator_id":"14","weko_shared_id":-1},"updated":"2023-06-19T11:49:36.755444+00:00"}