{"created":"2023-06-20T15:39:42.099949+00:00","id":160,"links":{},"metadata":{"_buckets":{"deposit":"e65972a6-cae9-4ba8-8623-755aec1a6a8c"},"_deposit":{"created_by":14,"id":"160","owners":[14],"pid":{"revision_id":0,"type":"depid","value":"160"},"status":"published"},"_oai":{"id":"oai:reitaku.repo.nii.ac.jp:00000160","sets":["1:12:33"]},"author_link":["255","304"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2010-03-10","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"75","bibliographicPageStart":"67","bibliographicVolumeNumber":"18","bibliographic_titles":[{"bibliographic_title":"麗澤経済研究"},{"bibliographic_title":"Reitaku International Journal of Economic Studies","bibliographic_titleLang":"en"}]}]},"item_10002_creator_2":{"attribute_name":"著者名","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"長谷川, 泰隆"},{"creatorName":"ハセガワ, ヤスタカ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"304","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"9000006675381","nameIdentifierScheme":"CiNii ID","nameIdentifierURI":"http://ci.nii.ac.jp/nrid/9000006675381"}]}]},"item_10002_creator_24":{"attribute_name":"著者名（英）","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"Hasegawa, Yasutaka","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"255","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"9000006675381","nameIdentifierScheme":"CiNii ID","nameIdentifierURI":"http://ci.nii.ac.jp/nrid/9000006675381"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"In the cost studies field, there have been many developments of costing methods, such as ABC, target costing, quality costing, life-cycle costing, among others. These developments are　good signs since costing has to be flexible to cope with various situations. However, the author believes that cost accountants are likely to fail to take into account the possible malfunction of the products on the market.\nDespite the fact that automotive recalls have been studied extensively over the three decades in the U.S., because of the daily occurrence of massive cases, the term “recall costs” cannot be found even in the index of technical books related to costing.\nWhile there are also similar problems in Japan, though not so many as in the U.S., little attention has been paid to the “recall costs” either. There seems to be no interface between an awareness of costs and retroactive malfunction resulting in “recalls”.\nThis paper considers the impact of automotive recalls on management as a whole citing previous mainstream research in the U.S., and argues for the necessity of the concept of “recall cost”.","subitem_description_type":"Abstract"}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.18901/00000147","subitem_identifier_reg_type":"JaLC"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"麗澤大学経済学会"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0919-6706","subitem_source_identifier_type":"ISSN"}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2012-05-02"}],"displaytype":"detail","filename":"⑦長谷川泰隆.pdf","filesize":[{"value":"475.8 kB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"⑦長谷川泰隆","url":"https://reitaku.repo.nii.ac.jp/record/160/files/⑦長谷川泰隆.pdf"},"version_id":"0e19b84c-ddac-4eab-b30d-821869893c6a"}]},"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":"リコールのインパクトとリコールコスト論","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"リコールのインパクトとリコールコスト論"},{"subitem_title":"Impact of Automotive Recalls and \"Recall Cost\" Issues.","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"14","path":["33"],"pubdate":{"attribute_name":"公開日","attribute_value":"2012-05-02"},"publish_date":"2012-05-02","publish_status":"0","recid":"160","relation_version_is_last":true,"title":["リコールのインパクトとリコールコスト論"],"weko_creator_id":"14","weko_shared_id":-1},"updated":"2023-06-20T16:13:07.938047+00:00"}