{"created":"2023-07-25T09:50:35.756144+00:00","id":240,"links":{},"metadata":{"_buckets":{"deposit":"83eb975e-ff6c-46d9-b090-d5e72725da1d"},"_deposit":{"created_by":4,"id":"240","owners":[4],"pid":{"revision_id":0,"type":"depid","value":"240"},"status":"published"},"_oai":{"id":"oai:tiu-tijc.repo.nii.ac.jp:00000240","sets":["52:65"]},"author_link":["401","400"],"item_3_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2007","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"125","bibliographicPageStart":"117","bibliographicVolumeNumber":"13","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":"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.","subitem_description_type":"Other"}]},"item_3_description_15":{"attribute_name":"表示順","attribute_value_mlt":[{"subitem_description":"12","subitem_description_type":"Other"}]},"item_3_description_16":{"attribute_name":"アクセション番号","attribute_value_mlt":[{"subitem_description":"KJ00004763113","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":"10.20843/00000234","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":"13412311","subitem_source_identifier_type":"ISSN"}]},"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":"KJ00004763113.pdf","filesize":[{"value":"607.7 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00004763113.pdf","url":"https://tiu-tijc.repo.nii.ac.jp/record/240/files/KJ00004763113.pdf"},"version_id":"30047c52-b9e9-45b1-8a2c-20c2d9c3cd33"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"Activity Based Costing","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"public sector","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"unused resources","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":"公的部門における活動基準原価計算","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"公的部門における活動基準原価計算"},{"subitem_title":"An Activity Based Costing in a public sector","subitem_title_language":"en"}]},"item_type_id":"3","owner":"4","path":["65"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-09-04"},"publish_date":"2017-09-04","publish_status":"0","recid":"240","relation_version_is_last":true,"title":["公的部門における活動基準原価計算"],"weko_creator_id":"4","weko_shared_id":-1},"updated":"2023-07-25T09:58:07.236873+00:00"}