{"created":"2023-06-20T16:47:53.151233+00:00","id":19663,"links":{},"metadata":{"_buckets":{"deposit":"067bb25b-98dc-4ebe-ae9c-490bba45f071"},"_deposit":{"created_by":3,"id":"19663","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"19663"},"status":"published"},"_oai":{"id":"oai:kindai.repo.nii.ac.jp:00019663","sets":["14:2667:4459"]},"author_link":["33383"],"item_8_biblio_info_21":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2018","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"4","bibliographicPageStart":"1","bibliographic_titles":[{"bibliographic_title":"科学研究費助成事業研究成果報告書 (2017)"}]}]},"item_8_description_33":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"研究成果の概要（和文）： 本研究を通じて、日本企業にみられるコスト変動のパターンを実証的に抽出すること、そして、そのパターンに影響を与える要因を特定することを試みた。発見事項として、①売上高が増大する場合と減少する場合とで、コストの増加率と減少率の絶対値が異なること、すなわち、コストは下方硬直的であることが確認された。②コストの下方硬直性に影響を与える要因として、将来の売上高の見通し、無形資産への経営上の依存度、従業員に対する業績評価の存在が明らかになった。また、外部者であるアナリストはコスト変動を十分に把握していないことも明らかになった。これは、コスト変動に関する学術的知見を発信する必要性を示唆している。\n研究成果の概要（英文）：This study examines the patterns of cost behavior and factors that affect them. I found that costs are \"sticky\" on average which means that costs decrease to a lesser extent for sales decreases than they increase for equivalent sales increases. The factors that affect cost stickiness I found are 1) managerial expectations of future sales, 2)importance of intangible assets, and 3) target setting and performance evaluation systems in an organization. This study also revealed that analysts do not capture cost behavior in that they do not take cost stickiness into consideration when they forecasts earnings, suggesting that they should be informed based on the cost behavior research.","subitem_description_type":"Abstract"}]},"item_8_description_36":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"研究種目：基盤研究(C);  研究期間：2014～2017;   課題番号：26380637;   研究分野：会計学;   科研費の分科・細目：","subitem_description_type":"Other"}]},"item_8_description_37":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"subitem_description":"Research Paper","subitem_description_type":"Other"}]},"item_8_description_41":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_8_publisher_14":{"attribute_name":"出版者 名前","attribute_value_mlt":[{"subitem_publisher":"近畿大学"}]},"item_8_relation_11":{"attribute_name":"著者 外部リンク","attribute_value_mlt":[{"subitem_relation_name":[{"subitem_relation_name_text":"https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-26380637/"}]}]},"item_8_text_10":{"attribute_name":"著者 役割","attribute_value_mlt":[{"subitem_text_value":"研究代表者"}]},"item_8_text_7":{"attribute_name":"著者(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"YASUKATA, Kenji"}]},"item_8_text_8":{"attribute_name":"著者 所属","attribute_value_mlt":[{"subitem_text_value":"近畿大学経営学部; 教授"}]},"item_8_text_9":{"attribute_name":"著者所属(翻訳)","attribute_value_mlt":[{"subitem_text_value":"Kindai University"}]},"item_8_version_type_12":{"attribute_name":"版","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_be7fb7dd8ff6fe43","subitem_version_type":"NA"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"安酸, 建二"},{"creatorName":"ヤスカタ, ケンジ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{},{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2018-11-20"}],"displaytype":"detail","filename":"26380637seika.pdf","filesize":[{"value":"85.1 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"26380637seika.pdf","url":"https://kindai.repo.nii.ac.jp/record/19663/files/26380637seika.pdf"},"version_id":"f9a84c1d-549e-453b-975f-b994d12428a5"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"コスト変動","subitem_subject_scheme":"Other"},{"subitem_subject":"公表財務データ","subitem_subject_scheme":"Other"},{"subitem_subject":"実証研究","subitem_subject_scheme":"Other"},{"subitem_subject":"日本企業","subitem_subject_scheme":"Other"},{"subitem_subject":"経営者業績予想","subitem_subject_scheme":"Other"},{"subitem_subject":"コストの下方硬直性","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":"research report","resourceuri":"http://purl.org/coar/resource_type/c_18ws"}]},"item_title":"コスト変動パターンの抽出及びそれに影響を与える諸要因の実証的解明","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"コスト変動パターンの抽出及びそれに影響を与える諸要因の実証的解明"},{"subitem_title":"A research on cost behavior patterns and factors affecting them","subitem_title_language":"en"}]},"item_type_id":"8","owner":"3","path":["4459"],"pubdate":{"attribute_name":"公開日","attribute_value":"2018-11-20"},"publish_date":"2018-11-20","publish_status":"0","recid":"19663","relation_version_is_last":true,"title":["コスト変動パターンの抽出及びそれに影響を与える諸要因の実証的解明"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-20T21:36:45.226459+00:00"}