{"created":"2023-07-25T09:15:50.008043+00:00","id":15850,"links":{},"metadata":{"_buckets":{"deposit":"f4854896-9526-49d4-9be6-d2f242d7b82f"},"_deposit":{"created_by":22,"id":"15850","owners":[22],"pid":{"revision_id":0,"type":"depid","value":"15850"},"status":"published"},"_oai":{"id":"oai:toyama.repo.nii.ac.jp:00015850","sets":["208:211:251:1754"]},"author_link":["5408"],"item_3_alternative_title_19":{"attribute_name":"その他（別言語等）のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"The Servey of Management Accounting Practices in Japanese Wholesale and Retail Business"}]},"item_3_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2018-03","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"3","bibliographicPageEnd":"217","bibliographicPageStart":"179","bibliographicVolumeNumber":"63","bibliographic_titles":[{"bibliographic_title":"富山大学紀要．富大経済論集"}]}]},"item_3_description_4":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"わが国におけるこれまでの管理会計研究においては，業界や業種あるいは業態といったくくりごとに管理会計実践について議論されることは少なく，これらをひとまとめにして議論されることが多かった。しかし，企業の実践する管理会計はそもそも１つにまとめて議論することは難しく，管理会計実践は，とくに業種や業態といったものに規定される面が多いと考えられる。先の拙稿（2014a;2014b;2015a;2015b）では，わが国上場企業の製造業，非製造業，わが国中小企業の製造業，非製造業というくくりで管理会計実践の実態について検討したが，本稿では，卸・小売業の管理会計実践というくくりで，他の非製造業や産業全体と比較しながら，卸・小売業の管理会計実践の実態について検討する。\n本稿では，拙稿（2014a;2014b;2015a;2015b）と同様に，わが国卸・小売業における管理会計実践の実態を「利益計画」，「意思決定のための管理会計」，「原価企画」，「原価管理」，「ABC/ABM」（活動基準原価計算，以下ABC と略記），「実体管理」，「組織管理のための管理会計」，「予算管理」，「MPC」（ミニ・プロフィトセンター，以下MPC と略記），「業績管理」，「BSC」（バランスド・スコアカード，以下BSC と略記）にわけて，体系的に明らかにすることを目的とする。その際，わが国卸・小売業の管理会計手法について，卸・小売業を除く非製造業や卸・小売業を除く産業全体と比較しながら検討する。\n本稿の構成は，第Ⅱ節において，卸・小売業の経営の特徴や管理会計実践を先行研究をレビューした上で検討し，第Ⅲ節において，質問票調査の概要と回答企業について述べ，第Ⅳ節において，わが卸・小売業における管理会計手法の実態を概観したうえで，わが国卸・小売業における管理会計実践について手法ごとに考察する。第Ⅴ節においては，わが国卸・小売業における管理会計手法を前節の結果からまとめた上で展望し，第Ⅵ節においては，本稿をまとめたうえで今後の課題を提示する。","subitem_description_type":"Abstract"}]},"item_3_description_40":{"attribute_name":"資源タイプ(DSpace)","attribute_value_mlt":[{"subitem_description":"Article","subitem_description_type":"Other"}]},"item_3_description_6":{"attribute_name":"引用","attribute_value_mlt":[{"subitem_description":"富山大学紀要．富大経済論集，第63巻第3号，2018.3，pp. 179-217","subitem_description_type":"Other"}]},"item_3_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"5408","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"9000016675271","nameIdentifierScheme":"CiNii ID","nameIdentifierURI":"http://ci.nii.ac.jp/nrid/9000016675271"}],"names":[{"name":"UEHIGASHI, Masakazu"}]}]},"item_3_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.15099/00018313","subitem_identifier_reg_type":"JaLC"}]},"item_3_publisher_33":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"富山大学経済学部"}]},"item_3_source_id_10":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00408391","subitem_source_identifier_type":"NCID"}]},"item_3_source_id_8":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0286-3642","subitem_source_identifier_type":"ISSN"}]},"item_3_version_type_16":{"attribute_name":"著者版フラグ","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":"上東, 正和"}],"nameIdentifiers":[{},{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2018-03-19"}],"displaytype":"detail","filename":"63-3_01-01_Page179to217_Uehigashi.pdf","filesize":[{"value":"532.3 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"63-3_01-01_Page179to217_Uehigashi","url":"https://toyama.repo.nii.ac.jp/record/15850/files/63-3_01-01_Page179to217_Uehigashi.pdf"},"version_id":"a191d263-42f1-4c07-99ec-1f2078b3ba91"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"卸・小売業","subitem_subject_scheme":"Other"},{"subitem_subject":"利益計画","subitem_subject_scheme":"Other"},{"subitem_subject":"意思決定のための管理会計","subitem_subject_scheme":"Other"},{"subitem_subject":"原価企画","subitem_subject_scheme":"Other"},{"subitem_subject":"原価管理","subitem_subject_scheme":"Other"},{"subitem_subject":"ABC/ABM","subitem_subject_scheme":"Other"},{"subitem_subject":"実体管理","subitem_subject_scheme":"Other"},{"subitem_subject":"組織管理のための管理会計","subitem_subject_scheme":"Other"},{"subitem_subject":"予算管理","subitem_subject_scheme":"Other"},{"subitem_subject":"MPC","subitem_subject_scheme":"Other"},{"subitem_subject":"業績管理","subitem_subject_scheme":"Other"},{"subitem_subject":"BSC","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 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