@article{oai:sucra.repo.nii.ac.jp:00017034,
 author = {上田, 修},
 journal = {社会科学論集, SHAKAIKAGAKU－RONSHU (The Social Science Review)},
 month = {},
 note = {Efficiency is one of the important areas of investigation for labor studies. Nevertheless, the number of publications of efficiency studies is far lower than that of wage studies, though both areas are important for labor studies. There are especially few studies trying to explain how efficiency improvement was implemented using what kind of mechanism and how evaluation was performed. Bearing such a research situation, we pay attention to the budget system and the cost management closely correlated with efficiency improvement policy. As an actual object, we take up planned value, which was executed in the Kimitsu ironworks.
Firstly, we examine the process of budget and cost management strongly related to the features of steel production.
Secondly, we investigate the outline and the creation process of planned value.
Thirdly, we examine how planned value was used to improve the efficiency level., はじめに
Ⅰ　予算編成・生産計画・原価管理と計画値
　１　予算編成のプロセス
　２　鉄鋼生産の特徴と生産計画ブレイクダウン
　３　原価計算制度と標準原価の性格
Ⅱ　計画値の基礎的事項
　１　計画値管理の形成
　２　技術的意味あり単位
　３　設定手続き
Ⅲ　「共通の項目」と能率改善へのモメンタムとしての計画値
むすび, text, application/pdf},
 pages = {55--90},
 title = {日常の合理化と計数管理 : 君津製鉄所における計画値管理《特集》},
 volume = {143},
 year = {2014},
 yomi = {ウエダ, オサム}
}