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大量給食施設におけるABC(活動基準原価計算)による衛生管理関連原価分析の検討 : 衛生管理業務の原価計算
https://doi.org/10.57426/00000723
https://doi.org/10.57426/0000072371f1511c-a534-45d5-8b14-6cfab408380b
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
BD00010327_001.pdf (679.1 kB)
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| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 公開日 | 2014-04-11 | |||||||||||
| タイトル | ||||||||||||
| タイトル | 大量給食施設におけるABC(活動基準原価計算)による衛生管理関連原価分析の検討 : 衛生管理業務の原価計算 | |||||||||||
| タイトル | ||||||||||||
| タイトル | A study of Analysis of Cost Related to Hygiene Management of Large-Scale Meal Provision Facilities by Activity-Based Costing (ABC)? Cost Accounting of their Hygiene Management Operations? | |||||||||||
| 言語 | en | |||||||||||
| 言語 | ||||||||||||
| 言語 | jpn | |||||||||||
| キーワード | ||||||||||||
| 主題Scheme | Other | |||||||||||
| 主題 | 衛生管理 | |||||||||||
| キーワード | ||||||||||||
| 主題Scheme | Other | |||||||||||
| 主題 | 大量調理 | |||||||||||
| キーワード | ||||||||||||
| 主題Scheme | Other | |||||||||||
| 主題 | コスト | |||||||||||
| キーワード | ||||||||||||
| 主題Scheme | Other | |||||||||||
| 主題 | 活動基準原価計算 | |||||||||||
| キーワード | ||||||||||||
| 主題Scheme | Other | |||||||||||
| 主題 | 品質改善 | |||||||||||
| 資源タイプ | ||||||||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||||||||
| 資源タイプ | departmental bulletin paper | |||||||||||
| ID登録 | ||||||||||||
| ID登録 | 10.57426/00000723 | |||||||||||
| ID登録タイプ | JaLC | |||||||||||
| 著者 |
樽井, 雅彦
× 樽井, 雅彦
× Tarui, Masahiko
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| 抄録 | ||||||||||||
| 内容記述タイプ | Abstract | |||||||||||
| 内容記述 | A recent change in the environment and social situation surrounding services of provision of meals has required improvement in the efficiency of management and operations of the meal provision services by taking measures such as outsourcing of their management and operations and introduction of a new cooking system. In addition, the present-day trend toward emphasis on food safety and an increase in health consciousness has required facilities engaged in meal provision services to especially direct more attention to their hygiene management, which has increased in importance to achieve stability in the demand for and supply of such services. Therefore, this paper discusses this issue, focusing on large-scale meal provision facilities, which have had low levels of cost consciousness in their hygiene management operations because of the absolute necessity of these facilities, in order to address an appropriate cost allocation method for, and quality improvement of, their cost accounting. | |||||||||||
| 書誌情報 |
仁愛大学研究紀要. 人間生活学部篇 en : Research journal of Jin-ai University, faculty of human life studies 号 5, p. 1-19, 発行日 2014-03-31 |
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| 出版者 | ||||||||||||
| 出版者 | 仁愛大学 | |||||||||||
| ISSN | ||||||||||||
| 収録物識別子タイプ | ISSN | |||||||||||
| 収録物識別子 | 21853363 | |||||||||||
| 著者版フラグ | ||||||||||||
| 出版タイプ | VoR | |||||||||||
| 出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||||||||
