{"_buckets": {"deposit": "b2b694d5-acff-4de9-b74a-9a7ea0d7c132"}, "_deposit": {"id": "2861", "owners": [], "pid": {"revision_id": 0, "type": "depid", "value": "2861"}, "status": "published"}, "_oai": {"id": "oai:niigata-u.repo.nii.ac.jp:00002861", "sets": ["454", "531"]}, "item_5_alternative_title_1": {"attribute_name": "その他のタイトル", "attribute_value_mlt": [{"subitem_alternative_title": "The Empirical Study of Japanese Standard Cost Management in the New Manufacturing Environment"}]}, "item_5_biblio_info_6": {"attribute_name": "書誌情報", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "1998-03", "bibliographicIssueDateType": "Issued"}, "bibliographicIssueNumber": "2", "bibliographicPageEnd": "113", "bibliographicPageStart": "93", "bibliographicVolumeNumber": "6", "bibliographic_titles": [{"bibliographic_title": "管理会計学"}, {"bibliographic_title": "管理会計学", "bibliographic_titleLang": "en"}]}]}, "item_5_description_4": {"attribute_name": "抄録", "attribute_value_mlt": [{"subitem_description": "今日の標準原価による原価管理は,FA・CIMおよび製品の多様化・短寿命化などの製造環境の変化に伴って,その役割が低下していると指摘されている.その指摘は次のように仮説としてまとめられる.仮説1:自動化が進むにつれて,標準原価による能率管理の役割は低下している.仮説2:多品種少量生産により,原価標準の能率設定は困難である.仮説3:製品ライフ・サイクルの短縮化により,原価標準の能率設定は困難である.しかし,一方では,行き過ぎた自動化に対する反省とともに,現場の従業員のモチベーションを重視する人間本位の生産環境への移行も多ぐ見られている.さらに,日本企業における今日の標準原価管理は,従来の標準原価管理とは違い,標準原価管理が原価維持と原価改善に分けられ使われている.したがって,今日の標準原価管理は原価改善の側面を考慮して分析される必要がある.本研究では,タイトネス管理を中心に,企業実務で使われている標準の水準とその用語の関係を検証し,企業実務での標準のとらえ方を確認するとともに,製造環境の変化による標準原価の役割の低下論を検証している.検証の結果,製造環境変化による標準原価の役割低下論において,自動化による標準原価の役割低下論はある程度認められたが,その他の役割低下論は支持されなかった.一方,標準原価と予算原価の関係では,材料消費量および操業度においては,有意な差は得られなかったが,作業時間に関しては有意な差が得られた.", "subitem_description_type": "Abstract"}, {"subitem_description": "It is acknowledged that the role of today\u0027s standard costing has been declining due to the change in the manufacturing environment. This viewpoint can be summarized as the following hypotheses. Hypothesis 1: As automation progresses, the role of efficiency control by standard costs deteriorates. Hypothesis 2: Due to product-variety and low-volume production, the setting of cost standards becomes more difficult. Hypothesis 3: Due to the shortening of product life cycles, the setting of cost standards becomes more difficult. However, in contrast, reflecting excessive automation, a shift to human-centered production to increase the motivation of workers has also been observed. Furthermore, today\u0027s Japanese standard cost management is used due to dividing it into Cost Maintaining and Kaizen Costing. In this research, these hypotheses were tested. As a result, the assertion that the role of standard costs due to automation progress deteriorated, was accepted partially, but the other roles weren\u0027t accepted. On the other hand, as for the relationship between standard costs and budgeted costs, meaningful differences were obtained partially.", "subitem_description_type": "Abstract"}]}, "item_5_full_name_3": {"attribute_name": "著者別名", "attribute_value_mlt": [{"nameIdentifiers": [{"nameIdentifier": "39458", "nameIdentifierScheme": "WEKO"}], "names": [{"name": "Lee, Gunyung"}]}]}, "item_5_publisher_7": {"attribute_name": "出版者", "attribute_value_mlt": [{"subitem_publisher": "日本管理会計学会"}]}, "item_5_relation_31": {"attribute_name": "異版である", "attribute_value_mlt": [{"subitem_relation_type": "isVersionOf", "subitem_relation_type_id": {"subitem_relation_type_id_text": "http://ci.nii.ac.jp/naid/110007629417", "subitem_relation_type_select": "URI"}}]}, "item_5_rights_15": {"attribute_name": "権利", "attribute_value_mlt": [{"subitem_rights": "日本管理会計学会"}, {"subitem_rights": "本文データは学協会の許諾に基づきCiNiiから複製したものである"}]}, "item_5_select_19": {"attribute_name": "著者版フラグ", "attribute_value_mlt": [{"subitem_select_item": "publisher"}]}, "item_5_source_id_11": {"attribute_name": "書誌レコードID", "attribute_value_mlt": [{"subitem_source_identifier": "AN10538994", "subitem_source_identifier_type": "NCID"}]}, "item_5_source_id_9": {"attribute_name": "ISSN", "attribute_value_mlt": [{"subitem_source_identifier": "09187863", "subitem_source_identifier_type": "ISSN"}]}, "item_creator": {"attribute_name": "著者", "attribute_type": "creator", "attribute_value_mlt": [{"creatorNames": [{"creatorName": "李, 健泳"}], "nameIdentifiers": [{"nameIdentifier": "39457", "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": "2019-07-30"}], "displaytype": "detail", "download_preview_message": "", "file_order": 0, "filename": "110007629417.pdf", "filesize": [{"value": "1.3 MB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_free", "mimetype": "application/pdf", "size": 1300000.0, "url": {"label": "110007629417.pdf", "url": "https://niigata-u.repo.nii.ac.jp/record/2861/files/110007629417.pdf"}, "version_id": "1bf28e98-0285-4b2c-a8b6-5e293e2a41f5"}]}, "item_keyword": {"attribute_name": "キーワード", "attribute_value_mlt": [{"subitem_subject": "実証分析", "subitem_subject_scheme": "Other"}, {"subitem_subject": "製造環境変化", "subitem_subject_scheme": "Other"}, {"subitem_subject": "自動化の逆機能", "subitem_subject_scheme": "Other"}, {"subitem_subject": "原価維持", "subitem_subject_scheme": "Other"}, {"subitem_subject": "原価改善", "subitem_subject_scheme": "Other"}, {"subitem_subject": "原価目標値", "subitem_subject_scheme": "Other"}, {"subitem_subject": "標準原価", "subitem_subject_scheme": "Other"}, {"subitem_subject": "予算原価", "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": "新しい製造環境における標準原価管理の実証分析", "item_titles": {"attribute_name": "タイトル", "attribute_value_mlt": [{"subitem_title": "新しい製造環境における標準原価管理の実証分析"}, {"subitem_title": "新しい製造環境における標準原価管理の実証分析", "subitem_title_language": "en"}]}, "item_type_id": "5", "owner": "1", "path": ["454", "531"], "permalink_uri": "http://hdl.handle.net/10191/25695", "pubdate": {"attribute_name": "公開日", "attribute_value": "2014-02-19"}, "publish_date": "2014-02-19", "publish_status": "0", "recid": "2861", "relation": {}, "relation_version_is_last": true, "title": ["新しい製造環境における標準原価管理の実証分析"], "weko_shared_id": null}