{"created":"2023-06-19T07:12:17.365404+00:00","id":5036,"links":{},"metadata":{"_buckets":{"deposit":"1e83354f-2cea-44b6-99f6-6754ccb8d6cf"},"_deposit":{"created_by":3,"id":"5036","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"5036"},"status":"published"},"_oai":{"id":"oai:wako.repo.nii.ac.jp:00005036","sets":["66","66:221"]},"author_link":["5828"],"item_27_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2023-03","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"3","bibliographicPageEnd":"74","bibliographicPageStart":"57","bibliographicVolumeNumber":"55","bibliographic_titles":[{"bibliographic_title":"和光経済"},{"bibliographic_title":"Wako Keizai","bibliographic_titleLang":"en"}]}]},"item_27_description_19":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_27_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"This paper considers technical issues on calculations of value added from financial statements. First, it introduces two calculation methods, i.e., deductive method and additive method, and considers the link between the two methods. Second, it tries to calculate value added of retail company by two methods, and points out the issues arising from amount materiality. Finally, it discusses the problems in calculation of value added of manufacturing company, such as cost elements included in manufacturing cost, amount adjustment about inventory, and amount transfer from inventory to other accounts.","subitem_description_type":"Abstract"}]},"item_27_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"和光大学社会経済研究所"}]},"item_27_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00258120","subitem_source_identifier_type":"NCID"}]},"item_27_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"02865866","subitem_source_identifier_type":"ISSN"}]},"item_27_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":"吉沢, 壮二朗"}],"nameIdentifiers":[{"nameIdentifier":"5828","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":"2023-05-31"}],"displaytype":"detail","filename":"wk5503-07.pdf","filesize":[{"value":"853.7 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"wk5503-07.pdf","url":"https://wako.repo.nii.ac.jp/record/5036/files/wk5503-07.pdf"},"version_id":"f63b3ad8-2ca8-411e-bff0-13d8756e0bf1"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"加算法","subitem_subject_scheme":"Other"},{"subitem_subject":"金額重要性","subitem_subject_scheme":"Other"},{"subitem_subject":"控除法","subitem_subject_scheme":"Other"},{"subitem_subject":"製造原価明細書","subitem_subject_scheme":"Other"},{"subitem_subject":"棚卸資産","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":"財務諸表からの付加価値計算上の技術的問題 : 現代企業の付加価値分析に向けての予備的作業","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"財務諸表からの付加価値計算上の技術的問題 : 現代企業の付加価値分析に向けての予備的作業"},{"subitem_title":"Technical Issues on Calculations of Value Added from Financial Statements : A Preliminary Study for Value Added Analysis of Contemporary Companies","subitem_title_language":"en"}]},"item_type_id":"27","owner":"3","path":["66","221"],"pubdate":{"attribute_name":"公開日","attribute_value":"2023-05-31"},"publish_date":"2023-05-31","publish_status":"0","recid":"5036","relation_version_is_last":true,"title":["財務諸表からの付加価値計算上の技術的問題 : 現代企業の付加価値分析に向けての予備的作業"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-06-19T07:20:13.327825+00:00"}