{"created":"2023-05-15T14:46:32.910704+00:00","id":10111,"links":{},"metadata":{"_buckets":{"deposit":"0d5b9fb9-7630-4caf-9f2b-fa3363d2c75e"},"_deposit":{"created_by":11,"id":"10111","owners":[11],"pid":{"revision_id":0,"type":"depid","value":"10111"},"status":"published"},"_oai":{"id":"oai:ksu.repo.nii.ac.jp:00010111","sets":["14:8:982"]},"author_link":["22193"],"control_number":"10111","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2018-03-15","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"355","bibliographicPageStart":"341","bibliographicVolumeNumber":"32","bibliographic_titles":[{"bibliographic_title":"京都マネジメント・レビュー"},{"bibliographic_title":"Kyoto Management Review","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"本研究では，Bernard and Noel［1991］およびStober［1993］の先行研究に依拠する形で，売上債権および棚卸資産における各要素（商製品・仕掛品，原材料）の「意図せざる」差額と将来利益にかかる予測可能性の検討を行った．分析の結果としては，売上債権に関しては売上総利益及び各利益との間に負の相関を発見することができた．また，仕掛品（WP）および原材料（RM）に関してであるが，仕掛品に関してはLEVEL に関して限定的ではあるが，利益に関して負の相関があることを発見した．原材料に関しては，CHANGE およびLEVEL のいずれに関しても売上高および利益に関して非常に強い負の相関を見ることができる．これは先行研究とは異なる結果となっている．\n　そこで，次に本研究では分析に用いた棚卸資産各要素の「意図せざる差額」（FG，WP，RM）の分布の確認を行った．その結果，WP およびRM の平均値が極めてゼロに近いこと，またヒストグラムに関してもほぼゼロを中心として正規分布に従っていることを確認することができた．\nこれらの分析より，仕掛品および原材料に関して予測回帰式より導き出された「意図せざる差額」は非常に僅少な金額であること，言い換えれば日本企業においては企業で意図せざる仕掛品や原材料の在庫投資は行われておらず，製造ラインにおける在庫管理は非常に徹底されており，これら在庫の存在そのものが企業の生産管理システムの機能不全を意味するものではないかとの推論を得た．","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"京都産業大学マネジメント研究会"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA1167166X","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1347-5304","subitem_source_identifier_type":"PISSN"}]},"item_10002_version_type_20":{"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":"行待, 三輪","creatorNameLang":"ja"},{"creatorName":"YUKIMACHI, Miwa","creatorNameLang":"en"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2018-05-18"}],"displaytype":"detail","filename":"KMR_32_341.pdf","filesize":[{"value":"819.9 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KMR_32_341.pdf","url":"https://ksu.repo.nii.ac.jp/record/10111/files/KMR_32_341.pdf"},"version_id":"fcd28574-2640-4ee0-9238-bb9a1cab2967"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"仕掛品","subitem_subject_scheme":"Other"},{"subitem_subject":"原材料","subitem_subject_scheme":"Other"},{"subitem_subject":"将来利益","subitem_subject_scheme":"Other"},{"subitem_subject":"意図せざる在庫","subitem_subject_scheme":"Other"},{"subitem_subject":"生産管理システム","subitem_subject_scheme":"Other"},{"subitem_subject":"Work in progress","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Raw material","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Future achievement","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Unintended difference","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Production Control System","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":"棚卸資産各要素と売上債権の将来業績の関連性 : 売上高，売上総利益，利益情報を従属変数とした場合の関連性分析","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"棚卸資産各要素と売上債権の将来業績の関連性 : 売上高，売上総利益，利益情報を従属変数とした場合の関連性分析","subitem_title_language":"ja"},{"subitem_title":"The Empirical Relationship of Future Performances based on Inventory and the Sales Credit : the examination for sales and profit information","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"11","path":["982"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2018-05-18"},"publish_date":"2018-05-18","publish_status":"0","recid":"10111","relation_version_is_last":true,"title":["棚卸資産各要素と売上債権の将来業績の関連性 : 売上高，売上総利益，利益情報を従属変数とした場合の関連性分析"],"weko_creator_id":"11","weko_shared_id":-1},"updated":"2023-12-06T00:50:06.086819+00:00"}