{"created":"2023-06-19T11:40:20.640402+00:00","id":559,"links":{},"metadata":{"_buckets":{"deposit":"60d5baee-5d43-4bfb-85aa-d3044b0e6a57"},"_deposit":{"created_by":4,"id":"559","owners":[4],"pid":{"revision_id":0,"type":"depid","value":"559"},"status":"published"},"_oai":{"id":"oai:setsunan.repo.nii.ac.jp:00000559","sets":["1:3:234:65:67"]},"author_link":["935","936","937"],"item_1_alternative_title_5":{"attribute_name":"論文名よみ","attribute_value_mlt":[{"subitem_alternative_title":"カツドウ キジュン ヨサン カンリ ノ ジッシ ニ カンスル イチコウサツ"}]},"item_1_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2007-02","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"78","bibliographicPageStart":"65","bibliographicVolumeNumber":"14","bibliographic_titles":[{"bibliographic_title":"経営情報研究 : 摂南大学経営情報学部論集"}]}]},"item_1_creator_6":{"attribute_name":"著者名(日)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"三木, 僚祐"}],"nameIdentifiers":[{"nameIdentifier":"935","nameIdentifierScheme":"WEKO"}]}]},"item_1_creator_7":{"attribute_name":"著者名よみ","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"ミキ, リョウスケ"}],"nameIdentifiers":[{"nameIdentifier":"936","nameIdentifierScheme":"WEKO"}]}]},"item_1_creator_8":{"attribute_name":"著者名(英)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"Miki, Ryousuke","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"937","nameIdentifierScheme":"WEKO"}]}]},"item_1_description_1":{"attribute_name":"ページ属性","attribute_value_mlt":[{"subitem_description":"P(論文)","subitem_description_type":"Other"}]},"item_1_description_11":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"1990 年代後半頃にABC(Activity-Based Costing:活動基準原価計算)という原価計算手法を予算管理に応用したABB(Activity-Based Budgeting:活動基準予算管理)という予算管理手法が提唱され、多くの研究者や実務家から注目を受けた。その理由としてはABB によって、従来の予算管理手法では難しかった間接費予算の合理的な編成が可能となることなどが挙げられる。しかし、ABBの理論上の有用性については認められているものの、実際にこれを導入している企業の例はほとんど報告されていない。ABB の実施の障害となっているのが、実施に非常に多くの時間とコストがかかるということである。コストと時間がかかる主な原因は、予算編成の際の製品・活動・資源の複雑な関係の分析などがある。現在の情報処理技術で、安価で迅速に処理することはできない。そこで、本稿では、従来通りの方法で編成した予算を、ABC の枠組みを使って再検討し、予算の修正を図るという方法を使ってABBによる予算編成と同じ効果を得るという方法を提案する。見直しの分析の際には、ABM(Acitivity-Based Management:活動基準管理)や時間主導型ABC の考えを利用する。","subitem_description_type":"Other"}]},"item_1_source_id_13":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AN1043902X","subitem_source_identifier_type":"NCID"}]},"item_1_text_10":{"attribute_name":"著者所属(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Faculty of Business Administration and Information Setsunan University"}]},"item_1_text_2":{"attribute_name":"記事種別(日)","attribute_value_mlt":[{"subitem_text_value":"研究論文"}]},"item_1_text_3":{"attribute_name":"記事種別(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Articles"}]},"item_1_text_9":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_value":"摂南大学経営情報学部"}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2007-02-01"}],"displaytype":"detail","filename":"KJ00004475959.pdf","filesize":[{"value":"102.8 kB"}],"format":"application/pdf","license_note":"Copyright (c) 2014 by Setsunan University","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00004475959","url":"https://setsunan.repo.nii.ac.jp/record/559/files/KJ00004475959.pdf"},"version_id":"3880d126-2f92-462b-9e5a-93ca6eb6ab31"}]},"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":"活動基準予算管理の実施に関する一考察","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"活動基準予算管理の実施に関する一考察"},{"subitem_title":"A Study of Implementing Activity-Based Budgeting","subitem_title_language":"en"}]},"item_type_id":"1","owner":"4","path":["67"],"pubdate":{"attribute_name":"公開日","attribute_value":"2007-02-01"},"publish_date":"2007-02-01","publish_status":"0","recid":"559","relation_version_is_last":true,"title":["活動基準予算管理の実施に関する一考察"],"weko_creator_id":"4","weko_shared_id":4},"updated":"2023-06-19T12:09:46.001108+00:00"}