{"@context":{"@vocab":"https://cir.nii.ac.jp/schema/1.0/","rdfs":"http://www.w3.org/2000/01/rdf-schema#","dc":"http://purl.org/dc/elements/1.1/","dcterms":"http://purl.org/dc/terms/","foaf":"http://xmlns.com/foaf/0.1/","prism":"http://prismstandard.org/namespaces/basic/2.0/","cinii":"http://ci.nii.ac.jp/ns/1.0/","datacite":"https://schema.datacite.org/meta/kernel-4/","ndl":"http://ndl.go.jp/dcndl/terms/","jpcoar":"https://github.com/JPCOAR/schema/blob/master/2.0/"},"@id":"https://cir.nii.ac.jp/crid/1390852182145489664.json","@type":"Article","productIdentifier":[{"identifier":{"@type":"DOI","@value":"10.34605/jaa.2008.9_13"}},{"identifier":{"@type":"NDL_BIB_ID","@value":"9720323"}},{"identifier":{"@type":"URI","@value":"http://id.ndl.go.jp/bib/9720323"}},{"identifier":{"@type":"URI","@value":"https://ndlsearch.ndl.go.jp/books/R000000004-I9720323"}},{"identifier":{"@type":"NAID","@value":"130008083237"}}],"dc:title":[{"@language":"en","@value":"Software Measurement in Cost Accounting of Software"},{"@language":"ja","@value":"ソフトウェア原価計算におけるソフトウェア定量化手法"},{"@language":"ja-Kana","@value":"ソフトウェア ゲンカ ケイサン ニ オケル ソフトウェア テイリョウカ シュホウ"}],"dc:language":"ja","description":[{"type":"abstract","notation":[{"@language":"en","@value":"This study examined the advantage of software measurement in cost accounting of software. In development project of software, a part of one software which is developed is appropriated to development project of another software. We measure a part of software and the all by the amount of the function. Measuring the percentage of functions of a part of software in the total functions makes measuring the cost of a part of software possible. As a result, it is possible to measure the cost of each software product."},{"@language":"ja","@value":"本稿ではソフトウェア開発プロジェクトにおいて，ソフトウェアの原価構造の性格付けを行い，それに関連付けてソフトウェア原価計算におけるソフトウェアの定量化手法の有用性を検討している。受注制作ソフトウェアや市場販売目的のソフトウェアの製品マスターはそれぞれが個別に開発されることから，ソフトウェア原価計算は個別原価計算が採用されることが多く，これらソフトウェアの開発工程はプログラミング作業がその多くを占め，その成果であるソフトウェア製品の主たる部分はソフトウェアプログラムである。このソフトウェア製品の特徴から，開発成果の一部を他のソフトウェア開発に流用することが可能となる。ソフトウェアの定量化手法では，このようなソフトウェアの一部分やその全てを機能量によって定量化する。この性質を利用して，既に開発されたソフトウェア製品を分割して認識することが可能になり，制作原価をそれぞれの部分へ個別に帰属させる計算方法を検討した。このような検討を通じ，ソフトウェアの定量化手法のソフトウェア原価計算における利用可能性とその有用性を提示した。"}],"abstractLicenseFlag":"disallow"}],"creator":[{"@id":"https://cir.nii.ac.jp/crid/1410852182145489664","@type":"Researcher","personIdentifier":[{"@type":"NRID","@value":"9000413574715"}],"foaf:name":[{"@language":"en","@value":"Ideyoshi Masayoshi"},{"@language":"ja","@value":"井手吉 成佳"}],"jpcoar:affiliationName":[{"@language":"ja","@value":"広島大学大学院"},{"@language":"en","@value":"Hiroshima University"}]}],"publication":{"publicationIdentifier":[{"@type":"PISSN","@value":"21896321"},{"@type":"LISSN","@value":"21896321"},{"@type":"EISSN","@value":"24359947"},{"@type":"NDL_BIB_ID","@value":"000000161839"},{"@type":"ISSN","@value":"21896321"},{"@type":"NCID","@value":"AA11552842"}],"prism:publicationName":[{"@language":"en","@value":"Accounting Progress"},{"@language":"ja","@value":"会計プログレス"}],"dc:publisher":[{"@language":"en","@value":"Japan Accounting Association"},{"@language":"ja","@value":"日本会計研究学会"}],"prism:publicationDate":"2008","prism:volume":"2008","prism:number":"9","prism:startingPage":"13","prism:endingPage":"22"},"url":[{"@id":"http://id.ndl.go.jp/bib/9720323"},{"@id":"https://ndlsearch.ndl.go.jp/books/R000000004-I9720323"}],"availableAt":"2008","foaf:topic":[{"@id":"https://cir.nii.ac.jp/all?q=%E3%82%BD%E3%83%95%E3%83%88%E3%82%A6%E3%82%A7%E3%82%A2%E5%8E%9F%E4%BE%A1%E8%A8%88%E7%AE%97","dc:title":"ソフトウェア原価計算"},{"@id":"https://cir.nii.ac.jp/all?q=%E3%82%BD%E3%83%95%E3%83%88%E3%82%A6%E3%82%A7%E3%82%A2%E3%81%AE%E5%AE%9A%E9%87%8F%E5%8C%96","dc:title":"ソフトウェアの定量化"},{"@id":"https://cir.nii.ac.jp/all?q=%E3%83%95%E3%82%A1%E3%83%B3%E3%82%AF%E3%82%B7%E3%83%A7%E3%83%B3%E3%83%9D%E3%82%A4%E3%83%B3%E3%83%88%E6%B3%95","dc:title":"ファンクションポイント法"},{"@id":"https://cir.nii.ac.jp/all?q=%E5%80%8B%E5%88%A5%E5%8E%9F%E4%BE%A1%E8%A8%88%E7%AE%97%E6%B3%95","dc:title":"個別原価計算法"},{"@id":"https://cir.nii.ac.jp/all?q=%E3%83%97%E3%83%AD%E3%82%B8%E3%82%A7%E3%82%AF%E3%83%88%E5%88%A5%E5%8E%9F%E4%BE%A1%E8%A8%88%E7%AE%97","dc:title":"プロジェクト別原価計算"},{"@id":"https://cir.nii.ac.jp/all?q=cost%20accounting%20of%20software","dc:title":"cost accounting of software"},{"@id":"https://cir.nii.ac.jp/all?q=software%20measurement","dc:title":"software measurement"},{"@id":"https://cir.nii.ac.jp/all?q=function%20point%20method","dc:title":"function point method"},{"@id":"https://cir.nii.ac.jp/all?q=job-order%20cost%20system","dc:title":"job-order cost system"},{"@id":"https://cir.nii.ac.jp/all?q=project-order%20cost%20system","dc:title":"project-order cost system"}],"dataSourceIdentifier":[{"@type":"JALC","@value":"oai:japanlinkcenter.org:2008746022"},{"@type":"NDL_SEARCH","@value":"oai:ndlsearch.ndl.go.jp:R000000004-I9720323"},{"@type":"CIA","@value":"130008083237"}]}