{"created":"2025-03-01T10:40:40.066057+00:00","id":2027010,"links":{},"metadata":{"_buckets":{"deposit":"9d3eedbf-3f09-46fe-9f30-be57ab98c31f"},"_deposit":{"created_by":41,"id":"2027010","owner":"41","owners":[41],"pid":{"revision_id":0,"type":"depid","value":"2027010"},"status":"published"},"_oai":{"id":"oai:hiroshima.repo.nii.ac.jp:02027010","sets":["1727147343679:1730443970747:1730443982145"]},"author_link":[],"item_1617186331708":{"attribute_name":"Title","attribute_value_mlt":[{"subitem_title":"ソフトウェア原価計算の特質 <研究ノート>","subitem_title_language":"ja"},{"subitem_title":"Characteristic of Cost Accounting of Computer Software <Notes>","subitem_title_language":"en"}]},"item_1617186419668":{"attribute_name":"Creator","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"井手吉, 成佳","creatorNameLang":"ja"},{"creatorName":"Ideyoshi, Masayoshi","creatorNameLang":"en"}],"familyNames":[{"familyName":"井手吉","familyNameLang":"ja"},{"familyName":"Ideyoshi","familyNameLang":"en"}],"givenNames":[{"givenName":"成佳","givenNameLang":"ja"},{"givenName":"Masayoshi","givenNameLang":"en"}]}]},"item_1617186476635":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"open access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_abf2"}]},"item_1617186499011":{"attribute_name":"Rights","attribute_value_mlt":[{"subitem_rights":"Copyright (c) 2009 by Author"}]},"item_1617186609386":{"attribute_name":"Subject","attribute_value_mlt":[{"subitem_subject":"ソフトウェア原価計算","subitem_subject_scheme":"Other"},{"subitem_subject":"研究開発費","subitem_subject_scheme":"Other"},{"subitem_subject":"研究開発費会計","subitem_subject_scheme":"Other"},{"subitem_subject":"原価計算基準","subitem_subject_scheme":"Other"},{"subitem_subject":"直接原価計算","subitem_subject_scheme":"Other"},{"subitem_subject":"標準原価計算","subitem_subject_scheme":"Other"},{"subitem_subject":"330","subitem_subject_scheme":"NDC"}]},"item_1617186626617":{"attribute_name":"Description","attribute_value_mlt":[{"subitem_description":"企業が実施する原価計算にはさまざまな目的がある。多様な目的に貢献しつつ, そこから導かれる会計情報に比較可能性やさまざまな意味を与えるために, 制度としての原価計算がある。制度としての原価計算にある程度の統一をもたせ, 原価情報に精度をもたせるために『原価計算基準』が規定されている。しかしながら, 経営者の必要とする原価情報や製品製造の環境がこのような制度としての規格に合致しない場合もある。    本稿で取り上げるソフトウェアの受託開発におけるソフトウェア原価計算では, 『原価計算基準』の導入以降にソフトウェア製品が出現したために, ソフトウェアの開発工程に見られる特徴は, 一般的な工業製品の製造工程を想定した基準に合致しない点を含む。また, ソフトウェア開発において発生する原価の性質から, 従来より利用されてきた直接原価計算や標準原価計算といった原価管理の手法を, そのまま導入することが難しいといった, ソフトウェア原価計算そのものに内在する問題もある。本稿では, 伝統的なソフトウェア原価計算の手法を概観することで, これらの問題点が発生する要因を検討する。","subitem_description_language":"ja"}]},"item_1617186643794":{"attribute_name":"Publisher","attribute_value_mlt":[{"subitem_publisher":"広島大学マネジメント学会"}]},"item_1617186702042":{"attribute_name":"Language","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_1617186819068":{"attribute_name":"identifier_registration","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.15027/29962","subitem_identifier_reg_type":"JaLC"}]},"item_1617186920753":{"attribute_name":"Source Identifier","attribute_value_mlt":[{"subitem_source_identifier":"1346-4086","subitem_source_identifier_type":"ISSN"},{"subitem_source_identifier":"AA11658355","subitem_source_identifier_type":"NCID"}]},"item_1617187024783":{"attribute_name":"開始ページ","attribute_value_mlt":[{"subitem_start_page":"47"}]},"item_1617187056579":{"attribute_name":"bibliographic_information","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2009-03-22","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"9","bibliographicPageEnd":"57","bibliographicPageStart":"47","bibliographic_titles":[{"bibliographic_title":"広島大学マネジメント研究"},{"bibliographic_title":"Hiroshima University Management Review"}]}]},"item_1617258105262":{"attribute_name":"item_1617258105262","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_1617265215918":{"attribute_name":"出版タイプ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_1617605131499":{"attribute_name":"File","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","date":[{"dateType":"Available","dateValue":"2023-03-18"}],"displaytype":"simple","filename":"HUMR_9_47.pdf","filesize":[{"value":"597.3 KB"}],"mimetype":"application/pdf","url":{"objectType":"fulltext","url":"https://hiroshima.repo.nii.ac.jp/record/2027010/files/HUMR_9_47.pdf"},"version_id":"e1ef72cf-b744-4f0c-9935-88c84578b1fd"}]},"item_1732771732025":{"attribute_name":"旧ID","attribute_value":"29962"},"item_title":"ソフトウェア原価計算の特質 <研究ノート>","item_type_id":"40003","owner":"41","path":["1730443982145"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2023-03-18"},"publish_date":"2023-03-18","publish_status":"0","recid":"2027010","relation_version_is_last":true,"title":["ソフトウェア原価計算の特質 <研究ノート>"],"weko_creator_id":"41","weko_shared_id":-1},"updated":"2025-03-01T10:40:51.746877+00:00"}