{"created":"2023-06-19T10:28:59.406870+00:00","id":8620,"links":{},"metadata":{"_buckets":{"deposit":"11e68f2b-3c86-40cb-aba0-41d1982763a2"},"_deposit":{"created_by":18,"id":"8620","owners":[18],"pid":{"revision_id":0,"type":"depid","value":"8620"},"status":"published"},"_oai":{"id":"oai:muroran-it.repo.nii.ac.jp:00008620","sets":["35:358"]},"author_link":["39402","39403"],"item_77_biblio_info_10":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2016-03-25","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"14","bibliographicPageStart":"7","bibliographicVolumeNumber":"65","bibliographic_titles":[{"bibliographic_title":"室蘭工業大学紀要","bibliographic_titleLang":"ja"},{"bibliographic_title":"Memoirs of the Muroran Institute of Technology","bibliographic_titleLang":"en"}]}]},"item_77_description_23":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_77_description_7":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"The case study company, which manufactures wooden toys, encounters problems when fixing its product prices, since its experienced owners tend to dictate the prices of all the products, yet do not have available the appropriate product price and cost data. Currently, the company’s product costs are calculated using traditional accounting methods, but these are unable to accurately record the costs associated with the resources used and activities that occur during manufacture. Furthermore, when the case study company changes any of the resources used to make its products, it is not able to adjust prices accordingly. The objectives of this study were to analyze the manufacturing costs incurred at the case study company using Time-Driven Activity-Based Costing (TDABC). The research began by collecting data related to the current production costs of the highest selling product (draughts sets).TDABC requires estimates to be made of two key parameters: (1) the unit cost of supplying capacity, and (2) the time required to perform a transaction or an activity. The next stage in the research involved analyzing costs using the TDABC steps. The results showed that applying the TDABC method to product costing is more consistent with the actual use of resources at the case study company than when using traditional costing methods. The study company; therefore, has the potential to use this method to more accurately determine the appropriate prices for its products. In addition, the study identified those activity centers mostly related to manufacturing costs. Based on this information, and as part of any future research, it will be possible to identify and implement the methods or guidelines needed to reduce these costs.","subitem_description_language":"en","subitem_description_type":"Abstract"}]},"item_77_description_8":{"attribute_name":"注記","attribute_value_mlt":[{"subitem_description":"特集 : The Papers Presented at the Symposium on Mechanical Engineering, Industrial Engineering, and Robotics 2015 (MIER2015) held at Muroran, Hokkaido, Japan on 29 - 30 May 2015","subitem_description_language":"ja","subitem_description_type":"Other"}]},"item_77_publisher_11":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"室蘭工業大学","subitem_publisher_language":"ja"}]},"item_77_rights_19":{"attribute_name":"権利","attribute_value_mlt":[{"subitem_rights":"© 2016 室蘭工業大学","subitem_rights_language":"ja"}]},"item_77_source_id_12":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13442708","subitem_source_identifier_type":"PISSN"}]},"item_77_source_id_14":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA11912609","subitem_source_identifier_type":"NCID"}]},"item_77_subject_9":{"attribute_name":"日本十進分類法","attribute_value_mlt":[{"subitem_subject":"548","subitem_subject_scheme":"NDC"}]},"item_77_version_type_21":{"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_access_right":{"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_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorAffiliations":[{"affiliationNames":[{}]}],"creatorNames":[{"creatorName":"PONGWASIT, Ramida","creatorNameLang":"en"}],"familyNames":[{}],"givenNames":[{}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"CHOMPU-INWAI, Rungchat","creatorNameLang":"en"}],"familyNames":[{}],"givenNames":[{}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2016-04-01"}],"displaytype":"detail","filename":"65_7.pdf","filesize":[{"value":"465.0 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"65_7","objectType":"fulltext","url":"https://muroran-it.repo.nii.ac.jp/record/8620/files/65_7.pdf"},"version_id":"dfb8b399-0eec-49c8-b576-e31d9a8b4f70"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"Manufacturing costs","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Time-Driven Activity-Based Costing","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Wooden toys","subitem_subject_language":"en","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"eng"}]},"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":"Analysis of Wooden Toy Manufacturing Costs Through the Application of a Time-Driven Activity-Based Costing System","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"Analysis of Wooden Toy Manufacturing Costs Through the Application of a Time-Driven Activity-Based Costing System","subitem_title_language":"en"}]},"item_type_id":"77","owner":"18","path":["358"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2016-03-25"},"publish_date":"2016-03-25","publish_status":"0","recid":"8620","relation_version_is_last":true,"title":["Analysis of Wooden Toy Manufacturing Costs Through the Application of a Time-Driven Activity-Based Costing System"],"weko_creator_id":"18","weko_shared_id":-1},"updated":"2024-01-30T01:35:15.627503+00:00"}