{"created":"2023-05-15T15:29:13.690776+00:00","id":18842,"links":{},"metadata":{"_buckets":{"deposit":"a4854601-155e-47a9-865d-a0e78a2be955"},"_deposit":{"created_by":3,"id":"18842","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"18842"},"status":"published"},"_oai":{"id":"oai:sucra.repo.nii.ac.jp:00018842","sets":["85:358:950"]},"author_link":["27704"],"item_120_alternative_title_1":{"attribute_name":"タイトル（別言語）","attribute_value_mlt":[{"subitem_alternative_title":"Performance evaluation in Murata Manufacturing Co.,Ltd. : A study of an internal transfer pricing system"}]},"item_120_biblio_info_8":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2019","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"46","bibliographicPageStart":"35","bibliographicVolumeNumber":"158・159合併号","bibliographic_titles":[{"bibliographic_title":"社会科学論集"},{"bibliographic_title":"SHAKAIKAGAKU－RONSHU (The Social Science Review)","bibliographic_titleLang":"en"}]}]},"item_120_date_31":{"attribute_name":"作成日","attribute_value_mlt":[{"subitem_date_issued_datetime":"2020-01-30","subitem_date_issued_type":"Created"}]},"item_120_description_19":{"attribute_name":"概要","attribute_value_mlt":[{"subitem_description":"　This paper examines the relationship between management functions and the profits thus generated in Murata Manufacturing Co.,Ltd.\n　The fabrication sector (manufacturing subsidiary) acquires the factory’s profits in this company through internal transfer pricing, while the headquarters,which includes R&D, keeps its own profits.\n　The capital investment economic calculation (return on investment and collection period) was considered from the perspective of capital investment because the achievement of the fabrication sector was evaluated in the creation of the factory’s profits. Capital investment is managed through an economic calculation of capital investment in this company. However, problems have occurred from the return on investment and the collection period because of the company’s large-scale capital investment after fiscal year 2015.\n　In addition, a new index of R&D efficiency (headquarters’ pofits/research and development spending) was used as performance metrics for the R&D section. R&D efficiency has declined in this company on the edge of fiscal year 2015, in fiscal year 2016 and in fiscal year 2017. This is because the headquarters’ profits decreased due to increased manufacturing costs because of the large-scale capital investment in fiscal years 2015 and 2017, reduced gross profits, and a drop also in the gross operating profit. Thus, trends in capital investment influence R&D efficiency.","subitem_description_type":"Other"}]},"item_120_description_29":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"subitem_description":"text","subitem_description_type":"Other"}]},"item_120_description_30":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_120_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.24561/00018811","subitem_identifier_reg_type":"JaLC"}]},"item_120_publisher_11":{"attribute_name":"出版者名","attribute_value_mlt":[{"subitem_publisher":"埼玉大学経済学会"}]},"item_120_publisher_12":{"attribute_name":"出版者名（別言語）","attribute_value_mlt":[{"subitem_publisher":"The Economics Society of Saitama University"}]},"item_120_source_id_14":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"05597056","subitem_source_identifier_type":"ISSN"}]},"item_120_text_27":{"attribute_name":"版","attribute_value_mlt":[{"subitem_text_value":"[出版社版]"}]},"item_120_text_3":{"attribute_name":"著者 ローマ字","attribute_value_mlt":[{"subitem_text_value":"KANEKO, Shigeru"}]},"item_120_text_32":{"attribute_name":"アイテムID","attribute_value_mlt":[{"subitem_text_value":"KY-AN00109186-158-03"}]},"item_120_text_4":{"attribute_name":"著者 所属","attribute_value_mlt":[{"subitem_text_value":"埼玉大学大学院人文社会科学研究科教授"}]},"item_120_text_9":{"attribute_name":"年月次","attribute_value_mlt":[{"subitem_text_value":"2019-11"}]},"item_120_version_type_28":{"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_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"金子, 秀"},{"creatorName":"カネコ, シゲル","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{},{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2020-01-31"}],"displaytype":"detail","filename":"KY-AN00109186-158-03.pdf","filesize":[{"value":"2.2 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KY-AN00109186-158-03.pdf","url":"https://sucra.repo.nii.ac.jp/record/18842/files/KY-AN00109186-158-03.pdf"},"version_id":"161730fc-0751-4dc9-b53f-99408eb0968a"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"内部振替価格","subitem_subject_scheme":"Other"},{"subitem_subject":"利益分割","subitem_subject_scheme":"Other"},{"subitem_subject":"投資利益率","subitem_subject_scheme":"Other"},{"subitem_subject":"回収期間","subitem_subject_scheme":"Other"},{"subitem_subject":"研究開発効率","subitem_subject_scheme":"Other"},{"subitem_subject":"internal transfer pricing","subitem_subject_scheme":"Other"},{"subitem_subject":"profit split","subitem_subject_scheme":"Other"},{"subitem_subject":"return on investment","subitem_subject_scheme":"Other"},{"subitem_subject":"collection period","subitem_subject_scheme":"Other"},{"subitem_subject":"R&D efficiency","subitem_subject_scheme":"Other"}]},"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","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"村田製作所の業績評価に関する研究 : 内部振替価格制度からの考察","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"村田製作所の業績評価に関する研究 : 内部振替価格制度からの考察"}]},"item_type_id":"120","owner":"3","path":["950"],"pubdate":{"attribute_name":"公開日","attribute_value":"2020-01-31"},"publish_date":"2020-01-31","publish_status":"0","recid":"18842","relation_version_is_last":true,"title":["村田製作所の業績評価に関する研究 : 内部振替価格制度からの考察"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-05-15T16:43:45.951021+00:00"}