{"created":"2023-07-25T09:50:29.504038+00:00","id":120,"links":{},"metadata":{"_buckets":{"deposit":"725603a8-5abf-46e1-9e94-32f97579752a"},"_deposit":{"created_by":4,"id":"120","owners":[4],"pid":{"revision_id":0,"type":"depid","value":"120"},"status":"published"},"_oai":{"id":"oai:tiu-tijc.repo.nii.ac.jp:00000120","sets":["52:59"]},"author_link":["194","193"],"item_3_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2001-03-25","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"46","bibliographicPageStart":"37","bibliographicVolumeNumber":"7","bibliographic_titles":[{"bibliographic_title":"研究紀要"},{"bibliographic_title":"Bulletin of Tsukuba International University","bibliographic_titleLang":"en"}]}]},"item_3_description_11":{"attribute_name":"抄録(英)","attribute_value_mlt":[{"subitem_description":"As industrial society is being replaced by computerizational society, cost accounting is now faced with the need of a radical reform. The trinary cost system, the cost accounting method for industrial society, has completely lost its usefulness at automated factories. The quaternary cost system is the method of classifying cost elements into four categories. And this is the cost system suitable for computerizational society. At the quaternary cost system, concepts of direct costs are refined.","subitem_description_type":"Other"}]},"item_3_description_15":{"attribute_name":"表示順","attribute_value_mlt":[{"subitem_description":"7","subitem_description_type":"Other"}]},"item_3_description_16":{"attribute_name":"アクセション番号","attribute_value_mlt":[{"subitem_description":"KJ00004011193","subitem_description_type":"Other"}]},"item_3_description_2":{"attribute_name":"ページ属性","attribute_value_mlt":[{"subitem_description":"P","subitem_description_type":"Other"}]},"item_3_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.20843/00000114","subitem_identifier_reg_type":"JaLC"}]},"item_3_source_id_1":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AN10480238","subitem_source_identifier_type":"NCID"}]},"item_3_source_id_19":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13412191","subitem_source_identifier_type":"ISSN"}]},"item_3_text_6":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_value":"つくば国際大学産業情報学科"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"会田, 富士朗"},{"creatorName":"アイダ, フジオ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"AIDA, Fujio","creatorNameLang":"en"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2017-09-04"}],"displaytype":"detail","filename":"KJ00004011193.pdf","filesize":[{"value":"624.1 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00004011193.pdf","url":"https://tiu-tijc.repo.nii.ac.jp/record/120/files/KJ00004011193.pdf"},"version_id":"11702cdb-8b5b-477d-9597-2c912d0df884"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"quaternary cost system","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"direct costs","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"computerizational society","subitem_subject_language":"en","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":"直接費概念の再検討","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"直接費概念の再検討"},{"subitem_title":"On a concept of direct costs","subitem_title_language":"en"}]},"item_type_id":"3","owner":"4","path":["59"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-09-04"},"publish_date":"2017-09-04","publish_status":"0","recid":"120","relation_version_is_last":true,"title":["直接費概念の再検討"],"weko_creator_id":"4","weko_shared_id":-1},"updated":"2023-07-25T09:59:01.188337+00:00"}