{"created":"2023-06-20T16:41:19.152709+00:00","id":11785,"links":{},"metadata":{"_buckets":{"deposit":"2ce465d1-1f9d-4a4c-bbab-de0568328639"},"_deposit":{"created_by":3,"id":"11785","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"11785"},"status":"published"},"_oai":{"id":"oai:kindai.repo.nii.ac.jp:00011785","sets":["14:923:1081:1105","21:3039:3638:3642"]},"author_link":["22566","22565"],"item_2_biblio_info_21":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2011-07-01","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"60","bibliographicPageStart":"47","bibliographicVolumeNumber":"58","bibliographic_titles":[{"bibliographic_title":"商経学叢"},{"bibliographic_title":"Shokei-gakuso: Journal of Business Studies","bibliographic_titleLang":"en"}]}]},"item_2_description_33":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"[概要]　円熟した市場での企業は, 企業規模が大きくなり, 多くのコストを負担している。また, 販売収入の劇的な増加を期待することは難しく, より多くの成果を得るためにコスト削減が叫ばれるようになり, コストマネジメントという言葉が目立つようになった。本稿では, コストは貨幣単位で示されるが, 時間もコストとして捕らえられることを指摘し, コストマネジメントにおける意思決定の概要を示し, 企業がコストの見直しに取り組むには社内の共通認識が重要であると考え, トップマネジメントレベルの意思決定を関係者が認識することのできるAHPを用いた手法について考察する。\n[Abstract] Many companies of the market which matured expand the scale and bear much cost. In addition, it became difficult for many companies to expect the dramatic increase of the sale income. That is why a cost cut came to be demanded to get more result, and the word \"Cost Management\" came to be used. The cost is shown by a unit of money, but, we can consider the time to be a part of the cost. The common recognition in the company is important, so that a company improves the cost including the time. We consider a method using the AHP that the person concerned can recognize the decision making of the top management for the cost management that included the cost and the time.","subitem_description_type":"Abstract"}]},"item_2_description_41":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_2_publisher_14":{"attribute_name":"出版者 名前","attribute_value_mlt":[{"subitem_publisher":"近畿大学商経学会"}]},"item_2_source_id_22":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"04502825","subitem_source_identifier_type":"ISSN"}]},"item_2_text_7":{"attribute_name":"著者(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Makiura, Kenji"},{"subitem_text_language":"en","subitem_text_value":"Tsubakimoto, Teruhisa"}]},"item_2_text_8":{"attribute_name":"著者 所属","attribute_value_mlt":[{"subitem_text_value":"近畿大学経営学部; 教授"},{"subitem_text_value":"徳島文理大学短期大学部; 講師"}]},"item_2_text_9":{"attribute_name":"著者所属(翻訳)","attribute_value_mlt":[{"subitem_text_value":"Kinki University"}]},"item_2_version_type_12":{"attribute_name":"版","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"牧浦, 健二"},{"creatorName":"マキウラ, ケンジ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"22565","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"椿本, 晃久"},{"creatorName":"ツバキモト, テルヒサ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"22566","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":"2016-02-19"}],"displaytype":"detail","filename":"AN10437975-20110710-0047.pdf","filesize":[{"value":"890.6 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"AN10437975-20110710-0047.pdf","url":"https://kindai.repo.nii.ac.jp/record/11785/files/AN10437975-20110710-0047.pdf"},"version_id":"dcb9043e-b6ec-400b-9ab0-22db5464ee6d"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"コストマネジメント","subitem_subject_scheme":"Other"},{"subitem_subject":"意思決定","subitem_subject_scheme":"Other"},{"subitem_subject":"Cost Management","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"AHP","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"decision making","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":"〈論文〉コストマネジメントへのAHPの応用","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"〈論文〉コストマネジメントへのAHPの応用"},{"subitem_title":"〈Articles〉 The application of the AHP to the cost management","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["1105","3642"],"pubdate":{"attribute_name":"公開日","attribute_value":"2012-03-23"},"publish_date":"2012-03-23","publish_status":"0","recid":"11785","relation_version_is_last":true,"title":["〈論文〉コストマネジメントへのAHPの応用"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-20T20:18:05.283144+00:00"}