{"created":"2023-05-15T11:42:36.907282+00:00","id":2060,"links":{},"metadata":{"_buckets":{"deposit":"aa31ea23-06ca-4ae5-b809-9ae5c331fe26"},"_deposit":{"created_by":1,"id":"2060","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"2060"},"status":"published"},"_oai":{"id":"oai:kanagawa-u.repo.nii.ac.jp:00002060","sets":["74:79:108:154"]},"author_link":["3921","3920"],"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 Contributions of \"Relevance Lost\" to Accounting for Marketing Cost"}]},"item_3_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2014-03-31","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"97","bibliographicPageStart":"87","bibliographicVolumeNumber":"47","bibliographic_titles":[{"bibliographic_title":"国際経営論集"}]}]},"item_3_description_4":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"本稿では，『レレバンス・ロスト』で議論された管理会計再構築の伏線を考慮して，営業費会計をABC(Activity-Based Costing) との関わりから検討する。1980年代後半にABCが注目を浴びるようになったのは，『レレバンス・ロスト』が契機となっている。ここでは，財務報告目的の全部原価計算システムへの批判を通じて，製造間接費の配賦で製品原価の歪みが生じることを指摘した。『レレバンス・ロスト』のなかで，Johnson and Kaplanは，計算技法の欠陥を指摘して議論を終了させなかった。このことを営業費会計の領域から捉えると，営業費をABCで製品別に跡づけた後，その製品原価やセグメント別営業費の情報活用までを考慮したためと考えられる。また，Lewis (1991) の計算例から，ABCは，営業費計算においても適用可能であることが明らかになる。営業費は，製品ラインなどのセグメント別に跡づけられる。そして，セグメント別営業費も含めた収益性計算書が作成される。この計算書からは，セグメント別の業績評価，セグメントに対応する営業活動のコスト・マネジメント，セグメント別の意思決定に有用な情報を提供する。したがって，ABCは，営業費会計の発展の分水嶺として位置づけることが可能になる。","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":"3920","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Kimijima, Mikiko"}],"nameIdentifiers":[{"nameIdentifier":"3921","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":"47-07.pdf","filesize":[{"value":"6.4 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"47-07.pdf","url":"https://kanagawa-u.repo.nii.ac.jp/record/2060/files/47-07.pdf"},"version_id":"af739fdf-1233-47c2-a1a7-6f83e6e25b18"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"レレバンス・ロスト","subitem_subject_scheme":"Other"},{"subitem_subject":"営業費","subitem_subject_scheme":"Other"},{"subitem_subject":"ABC (Activity-Based Costing)","subitem_subject_scheme":"Other"},{"subitem_subject":"セグメント","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":"営業費会計に対する『レレバンス・ロスト』の貢献","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"営業費会計に対する『レレバンス・ロスト』の貢献"}]},"item_type_id":"3","owner":"1","path":["154"],"pubdate":{"attribute_name":"公開日","attribute_value":"2014-10-09"},"publish_date":"2014-10-09","publish_status":"0","recid":"2060","relation_version_is_last":true,"title":["営業費会計に対する『レレバンス・ロスト』の貢献"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-15T16:50:15.475115+00:00"}