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米国の原価基準審議会(CASB)による原価計算基準(CAS)の現代的意義 : 日本の「原価計算基準」,米国のDFARS・日本の「訓令」との関係
https://doi.org/10.34360/00005523
https://doi.org/10.34360/0000552310fd8cd9-249f-4c9d-b734-91dbcaf6561b
名前 / ファイル | ライセンス | アクション |
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1031_0101_07.pdf (672.8 kB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2016-04-26 | |||||
タイトル | ||||||
タイトル | 米国の原価基準審議会(CASB)による原価計算基準(CAS)の現代的意義 : 日本の「原価計算基準」,米国のDFARS・日本の「訓令」との関係 | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題 | 契約原価, 原価計算基準審議会, CASB, CAS, 「原価計算基準」, 訓令, 国防連邦調達規則, DFAR-S Michiharu, Sakurai |
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資源タイプ | ||||||
資源タイプ | departmental bulletin paper | |||||
ID登録 | ||||||
ID登録 | 10.34360/00005523 | |||||
ID登録タイプ | JaLC | |||||
別言語のタイトル(英) | ||||||
タイトル | The Role of Cost Accounting Standards Board and Cost Accounting Standards in the U.S. : The Relationship among Cost Accounting Standards, DFAR-S in the U.S, and Kunrei in Japan | |||||
作成者 |
櫻井, 通晴
× 櫻井, 通晴 |
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公開者 | ||||||
出版者 | 専修大学経営学会 | |||||
ISSN | ||||||
収録物識別子 | 0386-4375 | |||||
書誌レコードID | ||||||
収録物識別子 | AN00132315 | |||||
書誌情報 |
専修経営学論集 巻 101, p. 77-105, 発行日 2016-03-11 |
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出版タイプ | ||||||
出版タイプ | NA |