File:NDL1034589 工業会計 part1.pdf

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Original file (5,475 × 3,822 pixels, file size: 39.04 MB, MIME type: application/pdf, 100 pages)

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工業会計   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
平岡, 市三, 1898-1952
image of artwork listed in title parameter on this page
Title
工業会計
Edition 昭和12年度改訂版
Publisher
文運社
Description
謄写版
Language jpn
Publication date

1937

昭和12
Place of publication JP
Source

doi:10.11501/1034589

institution QS:P195,Q477675
Creator
InfoField
平岡市三 講述
Publication Place
InfoField
東京
Subject: NDC
InfoField
679
Extent
InfoField
207p ; 23cm
Material Type
InfoField
Book
Source Identifier: JPNO
InfoField
44043309
Date Digitized: W3CDTF
InfoField
2010-03-31
Audience
InfoField
一般
Title Transcription
InfoField
コウギョウ カイケイ
Publisher Transcription
InfoField
ブンウンシャ
Source Identifier: NDLBibID
InfoField
000000641383
Call Number
InfoField
特225-282
Creator Transcription: NDLNA
InfoField
ヒラオカ, イチゾウ
Creator: NDLNAId
InfoField
00011105
Contents
InfoField
標題

目次

第一編 總論/1

第一章 工業の意義及特質/1

第二章 工業會計の意義及分類/5

第一節 總説/5

第二節 工業簿記/6

第三節 工業原價計算/10

第四節 工業簿記と工業原價計算との関係/11

第二編 工業原價計算/14

第三章 原價/14

第一節 原價及原價要素の意義/14

第二節 原價要素の分類/16

第三節 原價の分類/20

第四節 原價計算法/24

第四章 原料費/32

第一節 原料の意義及分類/32

第二節 原料の管理/35

第三節 原料費の計算/45

第四節 原料消費價格/48

第五章 勞働費/57

第一節 勞働費の意義及分類/57

第二節 工賃制度/59

第三節 工賃の計算/70

第六章 間接費/79

第一節 間接費の意義及分類/79

第二節 製造間接費の配賦原則/82

第三節 製造間接費の部門割賦/85

第四節 補助部門間接費の分割/91

第五節 製造部門間接費の配賦/95

第六節 製造間接費の豫定率配賦/104

第七節 販賣間接費の配賦/107

第七章 原價要素の集成/110

第一節 個別計算法/110

第二節 綜合計算法/119

第三編 工業簿記/125

第八章 勘定組織/125

第一節 總説/125

第二節 工場設備関係勘定/127

第三節 原料関係勘定/131

第四節 勞働費関係勘定/136

第五節 間接費関係勘定/147

第六節 製造勘定/154

第七節 製品関係勘定/157

第八節 販賣関係勘定/160

第九章 帳簿組織/166

第一節 總説/166

第二節 原料関係帳簿/168

第三節 工賃関係帳簿/173

第四節 間接費元帳/178

第五節 原價元帳/179

第六節 製品元帳/181

第十章 工場簿記の獨立/182

附録

原價計算基本準則(未定稿)/186

序言/186

第一 總論/187

Licensing

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Public domain
According to Japanese Copyright Law (June 1, 2018 grant) the copyright on this work has expired and is as such public domain. According to articles 51, 52, 53 and 57 of the copyright laws of Japan, under the jurisdiction of the Government of Japan works enter the public domain 50 years after the death of the creator (there being multiple creators, the creator who dies last) or 50 years after publication for anonymous or pseudonymous authors or for works whose copyright holder is an organization.

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current14:27, 24 November 2023Thumbnail for version as of 14:27, 24 November 20235,475 × 3,822, 100 pages (39.04 MB)Wmr-bot (talk | contribs)上載《1034589_1.pdf》

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