{"created":"2023-05-15T16:30:05.801024+00:00","id":1099,"links":{},"metadata":{"_buckets":{"deposit":"6a0a084e-383b-44a5-83d8-56362f7427ab"},"_deposit":{"created_by":2,"id":"1099","owners":[2],"pid":{"revision_id":0,"type":"depid","value":"1099"},"status":"published"},"_oai":{"id":"oai:nagasaki-u.repo.nii.ac.jp:00001099","sets":["82:87:125:130"]},"author_link":["5276","5272","5268","5269","5273","5270","5265","5275","5267","5274","5266","5271"],"item_3_alternative_title_19":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"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"}]},"item_3_biblio_info_6":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2018-06-30","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"26","bibliographicPageStart":"17","bibliographicVolumeNumber":"34","bibliographic_titles":[{"bibliographic_title":"長崎大学経済学部研究年報"},{"bibliographic_title":"Annual review of economics","bibliographic_titleLang":"en"}]}]},"item_3_description_4":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"The purpose of this paper is to investigate changes of time series for cost structures and\ncost drivers in Japanese manufacturing. Using statement of cost of goods manufactured, we\ninvestigate 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.\nThis results implicate that the necessity of Activity-based Costing in recent Japanese factories.","subitem_description_type":"Abstract"}]},"item_3_description_64":{"attribute_name":"引用","attribute_value_mlt":[{"subitem_description":"長崎大学経済学部研究年報, 34, pp.17-26; 2018","subitem_description_type":"Other"}]},"item_3_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"5271","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Otani, Haruo"}]},{"nameIdentifiers":[{"nameIdentifier":"5272","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Arai, Kohei"}]},{"nameIdentifiers":[{"nameIdentifier":"5273","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Ono, Shinichiro"}]},{"nameIdentifiers":[{"nameIdentifier":"5274","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Senoo, Takeyoshi"}]},{"nameIdentifiers":[{"nameIdentifier":"5275","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Fukushima, Kazunori"}]},{"nameIdentifiers":[{"nameIdentifier":"5276","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Metoki, Takehiro"}]}]},"item_3_publisher_33":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"長崎大学経済学部"}]},"item_3_source_id_10":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN10030515","subitem_source_identifier_type":"NCID"}]},"item_3_source_id_7":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"09108602","subitem_source_identifier_type":"ISSN"}]},"item_3_text_62":{"attribute_name":"sortkey","attribute_value_mlt":[{"subitem_text_value":"02"}]},"item_3_text_63":{"attribute_name":"出版者別言語","attribute_value_mlt":[{"subitem_text_value":"Annual review of economics"}]},"item_3_version_type_16":{"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":"庵谷, 治男"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"新井, 康平"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"小野, 慎一郎"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"妹尾, 剛好"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"福島, 一矩"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"目時, 壮浩"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2020-12-18"}],"displaytype":"detail","filename":"keinen34_17.pdf","filesize":[{"value":"473.5 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"keinen34_17.pdf","url":"https://nagasaki-u.repo.nii.ac.jp/record/1099/files/keinen34_17.pdf"},"version_id":"1d371fa6-ff53-497e-a366-571025005aa6"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"Statement of Cost of Goods Manufactured","subitem_subject_scheme":"Other"},{"subitem_subject":"other expenses","subitem_subject_scheme":"Other"},{"subitem_subject":"Activity-based Costing","subitem_subject_scheme":"Other"},{"subitem_subject":"cost structures","subitem_subject_scheme":"Other"},{"subitem_subject":"cost driver","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":"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－","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"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－"}]},"item_type_id":"3","owner":"2","path":["130"],"pubdate":{"attribute_name":"公開日","attribute_value":"2018-07-05"},"publish_date":"2018-07-05","publish_status":"0","recid":"1099","relation_version_is_last":true,"title":["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－"],"weko_creator_id":"2","weko_shared_id":-1},"updated":"2023-05-16T04:07:41.308092+00:00"}