{"created":"2023-05-15T11:42:35.117107+00:00","id":2018,"links":{},"metadata":{"_buckets":{"deposit":"02607535-484f-4e3e-a37a-7583bfd749c4"},"_deposit":{"created_by":1,"id":"2018","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"2018"},"status":"published"},"_oai":{"id":"oai:kanagawa-u.repo.nii.ac.jp:00002018","sets":["74:79:108:151"]},"author_link":["3828","3827"],"item_3_alternative_title_20":{"attribute_name":"その他の言語のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"A Study on Income Statement by Customer Segment in Making Decision Based on Customer Profitability Analysis"}]},"item_3_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2012-10-31","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"36","bibliographicPageStart":"21","bibliographicVolumeNumber":"44","bibliographic_titles":[{"bibliographic_title":"国際経営論集"}]}]},"item_3_description_4":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"近年の電子商取引の拡大にともない，取引における顧客セグメント管理は，より一層重\n要になっている．管理会計・原価計算研究において，顧客セグメント管理へ有用な会計情\n報を提供する手法の一つとして，顧客別収益性分析が検討されてきた．わが国において，\nこのような研究が取り組まれるきっかけとなったのは，フォスターの先行研究といえる．\nフォスターの研究の貢献は，顧客別収益性分析と原価階層の概念とを統合したところにあ\nる．その一方で，フォスターの研究の課題は，共通費の配賦に見られる．\n顧客別収益性分析では，その活用の一つとして，「取引を廃止するか，継続するか」と\nいう意思決定がある．そのような意思決定に対して，業績評価を主目的とした顧客セグメ\nント別損益計算書を適用するためには，キャパシティ・コストの管理可能性に加えて回避\n可能性も考慮することになる．そこで，フォスターが示した利益の多段階計算の枠組みを\n適用することによって，回避可能性の概念を考慮した顧客セグメント別損益計算書の計算\n構造を見いだすことができる．","subitem_description_type":"Abstract"}]},"item_3_description_40":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"subitem_description":"Article","subitem_description_type":"Other"}]},"item_3_description_5":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"研究論文","subitem_description_type":"Other"}]},"item_3_publisher_33":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"神奈川大学経営学部"}]},"item_3_source_id_10":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN10153220","subitem_source_identifier_type":"NCID"}]},"item_3_source_id_8":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0915-7611","subitem_source_identifier_type":"ISSN"}]},"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":"君島, 美葵子"}],"nameIdentifiers":[{"nameIdentifier":"3827","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Kimijima, Mikiko"}],"nameIdentifiers":[{"nameIdentifier":"3828","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2018-11-16"}],"displaytype":"detail","filename":"44-03.pdf","filesize":[{"value":"1.5 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"44-03.pdf","url":"https://kanagawa-u.repo.nii.ac.jp/record/2018/files/44-03.pdf"},"version_id":"0be6bb71-cc0b-4968-a4d7-48c6f0532bc4"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"顧客別収益性分析","subitem_subject_scheme":"Other"},{"subitem_subject":"原価階層","subitem_subject_scheme":"Other"},{"subitem_subject":"多段階計算","subitem_subject_scheme":"Other"},{"subitem_subject":"意思決定","subitem_subject_scheme":"Other"},{"subitem_subject":"業績評価","subitem_subject_scheme":"Other"},{"subitem_subject":"管理可能性","subitem_subject_scheme":"Other"},{"subitem_subject":"回避可能性","subitem_subject_scheme":"Other"},{"subitem_subject":"管理可能費","subitem_subject_scheme":"Other"},{"subitem_subject":"回避可能原価","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":"顧客別収益性分析に基づく意思決定 ―顧客セグメント別損益計算書の検討―","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"顧客別収益性分析に基づく意思決定 ―顧客セグメント別損益計算書の検討―"}]},"item_type_id":"3","owner":"1","path":["151"],"pubdate":{"attribute_name":"公開日","attribute_value":"2013-05-17"},"publish_date":"2013-05-17","publish_status":"0","recid":"2018","relation_version_is_last":true,"title":["顧客別収益性分析に基づく意思決定 ―顧客セグメント別損益計算書の検討―"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-15T16:50:50.648206+00:00"}