{"created":"2023-05-15T12:36:45.489915+00:00","id":107,"links":{},"metadata":{"_buckets":{"deposit":"28f61d7e-7d05-49e5-a121-5ad4275211e4"},"_deposit":{"created_by":2,"id":"107","owners":[2],"pid":{"revision_id":0,"type":"depid","value":"107"},"status":"published"},"_oai":{"id":"oai:tamagawa.repo.nii.ac.jp:00000107","sets":["6:17:22:57"]},"author_link":["1935"],"control_number":"107","item_2_alternative_title_12":{"attribute_name":"英訳タイトル","attribute_value_mlt":[{"subitem_alternative_title":"Expanding the possibility of project management using ABC/ABM"}]},"item_2_biblio_info_4":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2019-04-25","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"54","bibliographicPageEnd":"80","bibliographicPageStart":"71","bibliographic_titles":[{"bibliographic_title":"玉川大学工学部紀要"}]}]},"item_2_description_2":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"Earned Value Management (EVM) has been a well-known methodology in project management. It has been useful for scheduling and cost control. The basic way of thinking is to analyze differences of costs and times by budgetary control. However, the cost information provided by traditional EVM is insufficient for the change control of projects. This is because it cannot provide information about the usage status of resources, with the cost calculated by a traditional cost accounting system. In this paper, it suggests a method to add information about the usage status of resources for cost information provided by relating the concepts of EVM to the flexible budget system using ABC/ABM (Activity-Based Costing & Activity-Based Management).","subitem_description_type":"Abstract"}]},"item_2_publisher_13":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"玉川大学","subitem_publisher_language":"ja"}]},"item_2_source_id_5":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0371-5981","subitem_source_identifier_type":"ISSN"}]},"item_2_source_id_6":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00139868","subitem_source_identifier_type":"NCID"}]},"item_2_version_type_7":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"山田, 義照"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2020-06-26"}],"displaytype":"detail","filename":"3_2019_71-80.pdf","filesize":[{"value":"419.7 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"3_2019_71-80.pdf","url":"https://tamagawa.repo.nii.ac.jp/record/107/files/3_2019_71-80.pdf"},"version_id":"8958d85c-bb43-4804-9abd-ebe152457a7e"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"EVM"},{"subitem_subject":"ABC"},{"subitem_subject":"ABM"},{"subitem_subject":"flexible budget"},{"subitem_subject":"variance analysis"},{"subitem_subject":"resource usage model"},{"subitem_subject":"unused capacity"}]},"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"}]},"item_title":"プロジェクトの進捗管理におけるABC/ABMの展開可能性","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"プロジェクトの進捗管理におけるABC/ABMの展開可能性","subitem_title_language":"ja"}]},"item_type_id":"2","owner":"2","path":["57"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2019-05-22"},"publish_date":"2019-05-22","publish_status":"0","recid":"107","relation_version_is_last":true,"title":["プロジェクトの進捗管理におけるABC/ABMの展開可能性"],"weko_creator_id":"2","weko_shared_id":-1},"updated":"2023-07-12T05:00:59.436715+00:00"}