{"created":"2021-03-01T06:19:30.814811+00:00","id":12548,"links":{},"metadata":{"_buckets":{"deposit":"70c430d3-0459-45c3-b85f-03eade135050"},"_deposit":{"id":"12548","owners":[],"pid":{"revision_id":0,"type":"depid","value":"12548"},"status":"published"},"_oai":{"id":"oai:nagoya.repo.nii.ac.jp:00012548","sets":["659:757:758"]},"author_link":["39442","39443"],"item_10_biblio_info_6":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2008-03","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"63","bibliographicPageStart":"54","bibliographicVolumeNumber":"32","bibliographic_titles":[{"bibliographic_title":"原価計算研究","bibliographic_titleLang":"ja"}]}]},"item_10_description_4":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"本稿では原価企画が利益管理の手法であるだけでなく，品質・原価・開発期間 (QCD)をバランスさせる技術マネージメント手法としての役割も担うことを技術者の視点から考察する。とりわけ，外部環境から決まる許容原価と組織能力で決まる成行原価を擦り合わせる目標原価設定プロセスに焦点を当て，目標原価擦り合わせの意味と目標原価の果たす役割を明らかにする。","subitem_description_language":"ja","subitem_description_type":"Abstract"}]},"item_10_identifier_60":{"attribute_name":"URI","attribute_value_mlt":[{"subitem_identifier_type":"HDL","subitem_identifier_uri":"http://hdl.handle.net/2237/14432"}]},"item_10_publisher_32":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"日本原価計算研究学会","subitem_publisher_language":"ja"}]},"item_10_select_15":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_select_item":"author"}]},"item_1615787544753":{"attribute_name":"出版タイプ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_ab4af688f83e57aa","subitem_version_type":"AM"}]},"item_access_right":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"open access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_abf2"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"林, 久嗣","creatorNameLang":"ja"}],"nameIdentifiers":[{"nameIdentifier":"39442","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Hayashi, Hisashi","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"39443","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":"2018-02-20"}],"displaytype":"detail","filename":"The_journal_of_cost_accounting_research_32_1_54.pdf","filesize":[{"value":"530.8 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"The_journal_of_cost_accounting_research_32_1_54.pdf","objectType":"fulltext","url":"https://nagoya.repo.nii.ac.jp/record/12548/files/The_journal_of_cost_accounting_research_32_1_54.pdf"},"version_id":"0178930d-68c3-4057-b851-bcef59f8d6df"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"技術マネージメント","subitem_subject_scheme":"Other"},{"subitem_subject":"原価企画","subitem_subject_scheme":"Other"},{"subitem_subject":"擦り合わせ見える化グラフ","subitem_subject_scheme":"Other"},{"subitem_subject":"目標原価設定","subitem_subject_scheme":"Other"},{"subitem_subject":"QCD","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":"journal article","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"品質・原価・開発期間をバランスさせる目標原価設定のしくみ","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"品質・原価・開発期間をバランスさせる目標原価設定のしくみ","subitem_title_language":"ja"}]},"item_type_id":"10","owner":"1","path":["758"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2011-01-06"},"publish_date":"2011-01-06","publish_status":"0","recid":"12548","relation_version_is_last":true,"title":["品質・原価・開発期間をバランスさせる目標原価設定のしくみ"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-01-16T03:59:05.818929+00:00"}