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日本企業におけるコスト構造とコストドライバーの変化-1980年-2009年における我が国製造原価明細書の分析-
http://hdl.handle.net/10069/38345
http://hdl.handle.net/10069/3834520b1afa0-f4ef-4dd4-b7a7-2146daf14c5c
名前 / ファイル | ライセンス | アクション |
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keinen34_17.pdf (473.5 kB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2018-07-05 | |||||
タイトル | ||||||
タイトル | 日本企業におけるコスト構造とコストドライバーの変化-1980年-2009年における我が国製造原価明細書の分析- | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | Statement of Cost of Goods Manufactured | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | other expenses | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | Activity-based Costing | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | cost structures | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | cost driver | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
著者 |
庵谷, 治男
× 庵谷, 治男× 新井, 康平× 小野, 慎一郎× 妹尾, 剛好× 福島, 一矩× 目時, 壮浩 |
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著者別名 | ||||||
姓名 | Otani, Haruo | |||||
著者別名 | ||||||
姓名 | Arai, Kohei | |||||
著者別名 | ||||||
姓名 | Ono, Shinichiro | |||||
著者別名 | ||||||
姓名 | Senoo, Takeyoshi | |||||
著者別名 | ||||||
姓名 | Fukushima, Kazunori | |||||
著者別名 | ||||||
姓名 | Metoki, Takehiro | |||||
その他のタイトル | ||||||
その他のタイトル | The Changes of Cost Structures and Cost Drivers in Japanese Manufacturing Companies: An Analysis of Statement of Cost of Goods Manufactured in Japan from 1980 to 2009 | |||||
抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | The purpose of this paper is to investigate changes of time series for cost structures and cost drivers in Japanese manufacturing. Using statement of cost of goods manufactured, we investigate the ratio of cost of material, labor and other expenses, the effect of cost driver for other expenses. The results of this study shows that remarkable decrease in the material cost ratio and a trend toward a decrease in the influence of volume-based cost diver for expenses. This results implicate that the necessity of Activity-based Costing in recent Japanese factories. |
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書誌情報 |
長崎大学経済学部研究年報 en : Annual review of economics 巻 34, p. 17-26, 発行日 2018-06-30 |
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ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 09108602 | |||||
書誌レコードID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AN10030515 | |||||
著者版フラグ | ||||||
出版タイプ | VoR | |||||
出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||
出版者 | ||||||
出版者 | 長崎大学経済学部 | |||||
出版者別言語 | ||||||
Annual review of economics | ||||||
sortkey | ||||||
02 | ||||||
引用 | ||||||
内容記述タイプ | Other | |||||
内容記述 | 長崎大学経済学部研究年報, 34, pp.17-26; 2018 |