{"created":"2023-06-19T09:46:47.630012+00:00","id":23,"links":{},"metadata":{"_buckets":{"deposit":"571144f6-9390-46a0-8483-65b834dafc0e"},"_deposit":{"created_by":12,"id":"23","owners":[12],"pid":{"revision_id":0,"type":"depid","value":"23"},"status":"published"},"_oai":{"id":"oai:kyoei.repo.nii.ac.jp:00000023","sets":["6:10"]},"author_link":["33"],"control_number":"23","item_1695195738535":{"attribute_name":"item_1695195738535","attribute_value_mlt":[{"subitem_source_identifier":"1348-0596","subitem_source_identifier_type":"ISSN"}]},"item_1695282651323":{"attribute_name":"item_1695282651323","attribute_value_mlt":[{"subitem_publisher":"共栄大学","subitem_publisher_language":"ja"}]},"item_2_biblio_info_12":{"attribute_name":"bibliographic_information","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2005-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"3","bibliographicPageEnd":"46","bibliographicPageStart":"37","bibliographic_titles":[{"bibliographic_title":"共栄大学研究論集","bibliographic_titleLang":"ja"}]}]},"item_2_description_10":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"本論文は,経営活動の機能の変化に伴う費用分析に関して議論し、利益が発生する時点までの期間の変動的な固定費を考慮した損益分岐点について言及する。経営活動においては、研究開発フェーズから製品の生産準備を経て販売を開始し、利益が発生する時点に至るまでに多額の費用が要求される。そして、この過程において必要とされる固定費には、情報通信技術の進歩とともに発生する情報機器設備の機能の稼動劣性に起因する変動的側面が存在するものと考えられる。この点を考慮した損益分岐点の考察は企業の経営分析に有効な情報を提供するものである。","subitem_description_language":"ja","subitem_description_type":"Abstract"}]},"item_2_source_id_1":{"attribute_name":"item_2_source_id_1","attribute_value_mlt":[{"subitem_source_identifier":"AA1183870X","subitem_source_identifier_type":"NCID"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"清水, 静江","creatorNameLang":"ja"},{"creatorName":"シミズ, シズエ","creatorNameLang":"ja-Kana"},{"creatorName":"Shimizu, Shizue","creatorNameLang":"en"}],"familyNames":[{"familyName":"清水","familyNameLang":"ja"},{"familyName":"シミズ","familyNameLang":"ja-Kana"},{"familyName":"Shimizu","familyNameLang":"en"}],"givenNames":[{"givenName":"静江","givenNameLang":"ja"},{"givenName":"シズエ","givenNameLang":"ja-Kana"},{"givenName":"Shizue","givenNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"33","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":"2016-06-27"}],"displaytype":"detail","filename":"KJ00002525995.pdf","filesize":[{"value":"774.6 kB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"KJ00002525995.pdf","objectType":"fulltext","url":"https://kyoei.repo.nii.ac.jp/record/23/files/KJ00002525995.pdf"},"version_id":"df0eef2a-d11b-4d08-b13e-3edb903aeca9"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"item_resource_type","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"情報技術の進歩に起因する企業の変動的固定費を考慮した非線形損益分岐点","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"情報技術の進歩に起因する企業の変動的固定費を考慮した非線形損益分岐点","subitem_title_language":"ja"},{"subitem_title":"On Nonlinear Break-Even Point that Considers Changing Fixed Costs of Enterprise that Originates in Advancement of IT","subitem_title_language":"en"}]},"item_type_id":"2","owner":"12","path":["10"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2016-06-27"},"publish_date":"2016-06-27","publish_status":"0","recid":"23","relation_version_is_last":true,"title":["情報技術の進歩に起因する企業の変動的固定費を考慮した非線形損益分岐点"],"weko_creator_id":"12","weko_shared_id":-1},"updated":"2025-07-28T01:24:30.709473+00:00"}