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公的部門における活動基準原価計算
https://doi.org/10.20843/00000234
https://doi.org/10.20843/00000234f9b2b9b8-9c32-4c60-909f-1b3b46c6389d
名前 / ファイル | ライセンス | アクション |
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KJ00004763113.pdf (607.7 kB)
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Item type | [ELS]紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2017-09-04 | |||||
タイトル | ||||||
タイトル | 公的部門における活動基準原価計算 | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | An Activity Based Costing in a public sector | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | Activity Based Costing | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | public sector | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | unused resources | |||||
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 | |||||
ID登録 | ||||||
ID登録 | 10.20843/00000234 | |||||
ID登録タイプ | JaLC | |||||
雑誌書誌ID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AN10480238 | |||||
ページ属性 | ||||||
内容記述タイプ | Other | |||||
内容記述 | P | |||||
著者 |
会田, 富士朗
× 会田, 富士朗× Aida, Fujio |
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抄録(英) | ||||||
内容記述タイプ | Other | |||||
内容記述 | In this article, we examined the Activity Based Costing in a public sector. We can discover a problem by introducing an Activity Based Costing. By a former method, a flat cut of a budget was performed. However, by introduction of an Activity Based Costing, We can improve duties in pinpoint. Such a cost information is the information that is plain for a citizen. Furthermore, an Activity Based Costing promotes efficiency of duties. It has to be careful to apply an Activity Based Costing to an indirect support task. In addition, We must examine a problem of unused resources. | |||||
書誌情報 |
研究紀要 en : Bulletin of Tsukuba International University 巻 13, p. 117-125, 発行日 2007 |
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表示順 | ||||||
内容記述タイプ | Other | |||||
内容記述 | 12 | |||||
アクセション番号 | ||||||
内容記述タイプ | Other | |||||
内容記述 | KJ00004763113 | |||||
ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 13412311 |