{"@context":{"owl":"http://www.w3.org/2002/07/owl#","bibo":"http://purl.org/ontology/bibo/","foaf":"http://xmlns.com/foaf/0.1/","rdfs":"http://www.w3.org/2000/01/rdf-schema#","prism":"http://prismstandard.org/namespaces/basic/2.0/","cinii":"http://ci.nii.ac.jp/ns/1.0/","dc":"http://purl.org/dc/elements/1.1/","dcterms":"http://purl.org/dc/terms/"},"@id":"https://ci.nii.ac.jp/ncid/BA58559468.json","@graph":[{"@id":"https://ci.nii.ac.jp/ncid/BA58559468#entity","@type":"bibo:Book","foaf:isPrimaryTopicOf":{"@id":"https://ci.nii.ac.jp/ncid/BA58559468.json"},"dc:title":[{"@value":"図解コストマネジメント"},{"@value":"ズカイ コスト マネジメント","@language":"ja-hrkt"}],"dcterms:alternative":["Strategic cost management : for competitive advantage in corporate environments","コストマネジメント : 図解"],"dc:creator":"KPMGコンサルティング著","dc:publisher":[{"@value":"東洋経済新報社"}],"dcterms:extent":"246p","cinii:size":"21cm","dc:language":"jpn","dc:date":"2002","cinii:ncid":"BA58559468","cinii:ownerCount":"63","foaf:maker":[{"@type":"foaf:Person","foaf:name":[{"@value":"KPMGコンサルティング"},{"@value":"KPMG コンサルティング","@language":"ja-hrkt"}]},{"@id":"https://ci.nii.ac.jp/author/DA1591451X#entity","@type":"foaf:Person","foaf:name":[{"@value":"ベリングポイント"},{"@value":"ベリングポイント","@language":"ja-hrkt"}]}],"bibo:owner":[{"@id":"https://ci.nii.ac.jp/library/FA001346","@type":"foaf:Organization","foaf:name":"弘前大学 附属図書館","rdfs:seeAlso":{"@id":"http://opc.ul.hirosaki-u.ac.jp/opc/recordID/catalog.bib/BA58559468"}},{"@id":"https://ci.nii.ac.jp/library/FA001914","@type":"foaf:Organization","foaf:name":"東京農工大学 小金井図書館","rdfs:seeAlso":{"@id":"https://libwebservice.biblio.tuat.ac.jp/opac/opac_openurl/?ncid=BA58559468"}},{"@id":"https://ci.nii.ac.jp/library/FA002371","@type":"foaf:Organization","foaf:name":"静岡大学 附属図書館","rdfs:seeAlso":{"@id":"https://uni.lib.shizuoka.ac.jp/sul/resolver/svc_dat=suopac/rfr_id=https%3A%2F%2Fnii.ac.jp/?pid=ncid%3ABA58559468"}},{"@id":"https://ci.nii.ac.jp/library/FA002473","@type":"foaf:Organization","foaf:name":"名古屋大学 経済学 図書室","rdfs:seeAlso":{"@id":"https://m-opac.nul.nagoya-u.ac.jp/iwjs0023opc/ufirdi.do?ufi_target=ctlsrh&ncid=BA58559468&initFlg=_RESULT_SET_NOTBIB"}},{"@id":"https://ci.nii.ac.jp/library/FA003057","@type":"foaf:Organization","foaf:name":"神戸大学 附属図書館 経済経営研究所図書館","rdfs:seeAlso":{"@id":"https://op.lib.kobe-u.ac.jp/opac/opac_openurl/?rfe_dat=ncid/BA58559468"}},{"@id":"https://ci.nii.ac.jp/library/FA003691","@type":"foaf:Organization","foaf:name":"琉球大学 附属図書館","rdfs:seeAlso":{"@id":"https://opac.lib.u-ryukyu.ac.jp/opc/xc/search/*?os[isbn]=BA58559468"}},{"@id":"https://ci.nii.ac.jp/library/FA004060","@type":"foaf:Organization","foaf:name":"兵庫県立大学 神戸商科学術情報館","rdfs:seeAlso":{"@id":"https://lib.laic.u-hyogo.ac.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BA58559468"}},{"@id":"https://ci.nii.ac.jp/library/FA004209","@type":"foaf:Organization","foaf:name":"熊本県立大学 図書館","rdfs:seeAlso":{"@id":"https://wwwlib.pu-kumamoto.ac.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BA58559468"}},{"@id":"https://ci.nii.ac.jp/library/FA004231","@type":"foaf:Organization","foaf:name":"札幌大学 図書館","rdfs:seeAlso":{"@id":"http://lsvopac.sapporo-u.ac.jp/mylimedio/search/search.do?target=local&mode=comp&ncid=BA58559468"}},{"@id":"https://ci.nii.ac.jp/library/FA004311","@type":"foaf:Organization","foaf:name":"北海学園大学 附属図書館","rdfs:seeAlso":{"@id":"https://opac.hgu.jp/gate?module=search&path=search&method=search&searchForm.library=true&searchForm.orderNumber=BA58559468"}},{"@id":"https://ci.nii.ac.jp/library/FA004388","@type":"foaf:Organization","foaf:name":"八戸学院 図書館","rdfs:seeAlso":{"@id":"https://li01.hachinohe-u.ac.jp/opac/opac_search/?ncid=BA58559468"}},{"@id":"https://ci.nii.ac.jp/library/FA004581","@type":"foaf:Organization","foaf:name":"茨城キリスト教大学 図書館","rdfs:seeAlso":{"@id":"https://opac.icc.ac.jp/gate?module=search&path=search.do&method=search&searchForm.library=true&searchForm.orderNumber=BA58559468"}},{"@id":"https://ci.nii.ac.jp/library/FA004694","@type":"foaf:Organization","foaf:name":"東京国際大学 川越キャンパス図書館書庫","rdfs:seeAlso":{"@id":"https://opac.tiu.ac.jp/gate?module=search&path=search&method=search&searchForm.library=true&searchForm.orderNumber=BA58559468"}},{"@id":"https://ci.nii.ac.jp/library/FA004865","@type":"foaf:Organization","foaf:name":"敬愛大学・敬愛短期大学 メディアセンター","rdfs:seeAlso":{"@id":"https://keiai-media.opac.jp/opac/ncid_search?ncid=BA58559468"}},{"@id":"https://ci.nii.ac.jp/library/FA004876","@type":"foaf:Organization","foaf:name":"千葉工業大学 附属図書館","rdfs:seeAlso":{"@id":"https://opac2.lib.chibatech.ac.jp/"}},{"@id":"https://ci.nii.ac.jp/library/FA004923","@type":"foaf:Organization","foaf:name":"青山学院大学 図書館","rdfs:seeAlso":{"@id":"https://opac.agulin.aoyama.ac.jp/iwjs0011opc/ufirdi.do?ufi_target=ctlsrh&ncid=BA58559468"}},{"@id":"https://ci.nii.ac.jp/library/FA005008","@type":"foaf:Organization","foaf:name":"桜美林大学 図書館","rdfs:seeAlso":{"@id":"https://cool.obirin.ac.jp/mylimedio/search/search.do?target=local&mode=comp&category-mgz=1&category-book=1&annex=all&ncid=BA58559468"}},{"@id":"https://ci.nii.ac.jp/library/FA005562","@type":"foaf:Organization","foaf:name":"創価大学 中央図書館"},{"@id":"https://ci.nii.ac.jp/library/FA005595","@type":"foaf:Organization","foaf:name":"大東文化大学 図書館","rdfs:seeAlso":{"@id":"https://opac.daito.ac.jp/opac/opac_openurl?ncid=BA58559468"}},{"@id":"https://ci.nii.ac.jp/library/FA005620","@type":"foaf:Organization","foaf:name":"高千穂大学 図書館"},{"@id":"https://ci.nii.ac.jp/library/FA012353","@type":"foaf:Organization","foaf:name":"東京農業大学 生物産業学部図書館","rdfs:seeAlso":{"@id":"https://libmopac.bioindustry.nodai.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BA58559468"}},{"@id":"https://ci.nii.ac.jp/library/FA006179","@type":"foaf:Organization","foaf:name":"東洋大学 附属図書館","rdfs:seeAlso":{"@id":"https://triton.lib.toyo.ac.jp/gate?module=search&path=search.do&method=search&searchForm.library=true&searchForm.orderNumber=BA58559468"}},{"@id":"https://ci.nii.ac.jp/library/FA006248","@type":"foaf:Organization","foaf:name":"日本大学 法学部図書館","rdfs:seeAlso":{"@id":"https://lawlib.nihon-u.ac.jp/opac/opac_openurl/?ncid=BA58559468"}},{"@id":"https://ci.nii.ac.jp/library/FA006623","@type":"foaf:Organization","foaf:name":"武蔵大学 図書館","rdfs:seeAlso":{"@id":"https://opac-u.lib.musashi.ac.jp/iwjs0019opc/ufirdi.do?ufi_target=ctlsrh&ncid=BA58559468"}},{"@id":"https://ci.nii.ac.jp/library/FA006678","@type":"foaf:Organization","foaf:name":"明治大学 図書館","rdfs:seeAlso":{"@id":"https://opac2018.lib.meiji.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BA58559468"}},{"@id":"https://ci.nii.ac.jp/library/FA006758","@type":"foaf:Organization","foaf:name":"立教大学 図書館","rdfs:seeAlso":{"@id":"https://opac.rikkyo.ac.jp/opac/opac_openurl/?ncid=BA58559468"}},{"@id":"https://ci.nii.ac.jp/library/FA006791","@type":"foaf:Organization","foaf:name":"和光大学 附属梅根記念図書・情報館","rdfs:seeAlso":{"@id":"https://libweb.wako.ac.jp/opac/opac_search/?smode=1"}},{"@id":"https://ci.nii.ac.jp/library/FA006882","@type":"foaf:Organization","foaf:name":"鎌倉女子大学 図書館","rdfs:seeAlso":{"@id":"https://libufinity.kamakura-u.ac.jp/"}},{"@id":"https://ci.nii.ac.jp/library/FA006918","@type":"foaf:Organization","foaf:name":"産業能率大学 図書館","rdfs:seeAlso":{"@id":"https://wf8.hj.sanno.ac.jp/gate?module=search&path=search.do&method=search&searchForm.library=true&searchForm.orderNumber=BA58559468"}},{"@id":"https://ci.nii.ac.jp/library/FA012411","@type":"foaf:Organization","foaf:name":"朝日大学 図書館分室","rdfs:seeAlso":{"@id":"https://lopac.asahi-u.ac.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BA58559468"}},{"@id":"https://ci.nii.ac.jp/library/FA012262","@type":"foaf:Organization","foaf:name":"愛知大学 名古屋図書館","rdfs:seeAlso":{"@id":"https://libopac.aichi-u.ac.jp/iwjs0012opc/ufirdi.do?ufi_target=ctlsrh&ncid=BA58559468"}},{"@id":"https://ci.nii.ac.jp/library/FA007284","@type":"foaf:Organization","foaf:name":"椙山女学園大学 中央図書館","rdfs:seeAlso":{"@id":"http://opac.lib.sugiyama-u.ac.jp/mylimedio/search/search.do?target=local&mode=comp&ncid=BA58559468"}},{"@id":"https://ci.nii.ac.jp/library/FA007342","@type":"foaf:Organization","foaf:name":"中部大学 附属三浦記念図書館","rdfs:seeAlso":{"@id":"https://elib.bliss.chubu.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BA58559468"}},{"@id":"https://ci.nii.ac.jp/library/FA007455","@type":"foaf:Organization","foaf:name":"藤田医科大学 図書館"},{"@id":"https://ci.nii.ac.jp/library/FA007670","@type":"foaf:Organization","foaf:name":"同志社大学 図書館","rdfs:seeAlso":{"@id":"https://doors.doshisha.ac.jp/opac/opac_openurl/?ncid=BA58559468"}},{"@id":"https://ci.nii.ac.jp/library/FA007739","@type":"foaf:Organization","foaf:name":"立命館大学 図書館","rdfs:seeAlso":{"@id":"http://runners.ritsumei.ac.jp/opac/opac_openurl/?ncid=BA58559468"}},{"@id":"https://ci.nii.ac.jp/library/FA007750","@type":"foaf:Organization","foaf:name":"龍谷大学 深草図書館","rdfs:seeAlso":{"@id":"https://opac.ryukoku.ac.jp/iwjs0005opc/ufirdi.do?ufi_target=ctlsrh&ncid=BA58559468"}},{"@id":"https://ci.nii.ac.jp/library/FA007841","@type":"foaf:Organization","foaf:name":"大阪工業大学 図書館","rdfs:seeAlso":{"@id":"https:/opac.lib.oit.ac.jp/iwjs0021opc/ctlsrh.do?ncid=BA58559468"}},{"@id":"https://ci.nii.ac.jp/library/FA007852","@type":"foaf:Organization","foaf:name":"大阪産業大学 綜合図書館","rdfs:seeAlso":{"@id":"https://library.cnt.osaka-sandai.ac.jp/gate?module=search&path=search&method=search&searchForm.library=true&searchForm.orderNumber=BA58559468"}},{"@id":"https://ci.nii.ac.jp/library/FA007921","@type":"foaf:Organization","foaf:name":"大阪電気通信大学 図書館","rdfs:seeAlso":{"@id":"http://oeculib.osakac.ac.jp/"}},{"@id":"https://ci.nii.ac.jp/library/FA008028","@type":"foaf:Organization","foaf:name":"近畿大学 中央図書館","rdfs:seeAlso":{"@id":"https://opac.clib.kindai.ac.jp/iwjs0014opc/ufirdi.do?ufi_target=ctlsrh&ncid=BA58559468"}},{"@id":"https://ci.nii.ac.jp/library/FA008083","@type":"foaf:Organization","foaf:name":"摂南大学 図書館","rdfs:seeAlso":{"@id":"https://opac.lib.setsunan.ac.jp/iwjs0021op2/ctlsrh.do?ncid=BA58559468"}},{"@id":"https://ci.nii.ac.jp/library/FA008174","@type":"foaf:Organization","foaf:name":"桃山学院大学 附属図書館","rdfs:seeAlso":{"@id":"http://indus.andrew.ac.jp/mylimedio/search/search.do?target=local&mode=comp&category-mgz=1&category-book=1&annex=all&ncid=BA58559468"}},{"@id":"https://ci.nii.ac.jp/library/FA008221","@type":"foaf:Organization","foaf:name":"関西学院大学 図書館","rdfs:seeAlso":{"@id":"https://opac.kwansei.ac.jp/iwjs0001opc/cattab.do?sp_srh_flg=true&tab_num=0&locale=ja&ncid=BA58559468"}},{"@id":"https://ci.nii.ac.jp/library/FA008243","@type":"foaf:Organization","foaf:name":"甲南大学 図書館","rdfs:seeAlso":{"@id":"https://library.konan-u.ac.jp/gate?module=search&path=search&method=search&searchForm.library=true&searchForm.orderNumber=BA58559468"}},{"@id":"https://ci.nii.ac.jp/library/FA008593","@type":"foaf:Organization","foaf:name":"広島経済大学 図書館","rdfs:seeAlso":{"@id":"https://opac.hue.ac.jp/opac/search?target=local&searchmode=complex&s_ncid=BA58559468"}},{"@id":"https://ci.nii.ac.jp/library/FA008618","@type":"foaf:Organization","foaf:name":"広島修道大学 図書館","rdfs:seeAlso":{"@id":"https://library.shudo-u.ac.jp/opac/search?autoDetail=true&s_ncid=BA58559468"}},{"@id":"https://ci.nii.ac.jp/library/FA008695","@type":"foaf:Organization","foaf:name":"周南公立大学 図書館"},{"@id":"https://ci.nii.ac.jp/library/FA008797","@type":"foaf:Organization","foaf:name":"九州産業大学 図書館","rdfs:seeAlso":{"@id":"http://leaf.kyusan-u.ac.jp/mylimedio/search/search.do?target=local&mode=comp&category-mgz=1&category-book=1&annex=all&ncid=BA58559468"}},{"@id":"https://ci.nii.ac.jp/library/FA008855","@type":"foaf:Organization","foaf:name":"西南学院大学 図書館","rdfs:seeAlso":{"@id":"https://opac.seinan-gu.ac.jp/opac/opac_openurl/?ncid=BA58559468"}},{"@id":"https://ci.nii.ac.jp/library/FA009111","@type":"foaf:Organization","foaf:name":"鹿児島国際大学 附属図書館","rdfs:seeAlso":{"@id":"http://lbweb.iuk.ac.jp/opc/recordID/catalog.bib/BA58559468"}},{"@id":"https://ci.nii.ac.jp/library/FA009144","@type":"foaf:Organization","foaf:name":"沖縄大学 図書館","rdfs:seeAlso":{"@id":"https://opac.okinawa-u.ac.jp/gate?module=search&path=search.do&method=search&searchForm.library=true&searchForm.orderNumber=BA58559468"}},{"@id":"https://ci.nii.ac.jp/library/FA013946","@type":"foaf:Organization","foaf:name":"職業能力開発総合大学校 図書館"},{"@id":"https://ci.nii.ac.jp/library/FA01517X","@type":"foaf:Organization","foaf:name":"目白大学 新宿図書館","rdfs:seeAlso":{"@id":"https://toshokan.mejiro.ac.jp/opac/opac_search/?lang=0&amode=2&appname=Netscape&version=5&cmode=0&smode=0&kywd=BA58559468"}},{"@id":"https://ci.nii.ac.jp/library/FA024716","@type":"foaf:Organization","foaf:name":"福山市立大学 附属図書館","rdfs:seeAlso":{"@id":"https://lib.fcu.ac.jp/opac/opac_openurl/?ncid=BA58559468"}},{"@id":"https://ci.nii.ac.jp/library/FA017197","@type":"foaf:Organization","foaf:name":"東海学園大学 図書館"},{"@id":"https://ci.nii.ac.jp/library/FA017492","@type":"foaf:Organization","foaf:name":"宮城大学 学術情報センター","rdfs:seeAlso":{"@id":"https://lib.myu.ac.jp/opac/complexsearch/"}},{"@id":"https://ci.nii.ac.jp/library/FA017528","@type":"foaf:Organization","foaf:name":"多摩大学 多摩キャンパス図書館","rdfs:seeAlso":{"@id":"https://smis-lib.tama.ac.jp/gate?module=search&path=search.do&method=search&searchForm.library=true&searchForm.orderNumber=BA58559468"}},{"@id":"https://ci.nii.ac.jp/library/FA018779","@type":"foaf:Organization","foaf:name":"東北文化学園大学 総合情報センター 図書館","rdfs:seeAlso":{"@id":"https://lib-tbgu.opac.jp/opac/ncid_search?ncid=BA58559468"}},{"@id":"https://ci.nii.ac.jp/library/FA019148","@type":"foaf:Organization","foaf:name":"京都経済短期大学 図書館","rdfs:seeAlso":{"@id":"https://k-library.opac.jp/opac/ncid_search?ncid=BA58559468"}},{"@id":"https://ci.nii.ac.jp/library/FA022200","@type":"foaf:Organization","foaf:name":"文京学院大学 本郷図書館"},{"@id":"https://ci.nii.ac.jp/library/FA020169","@type":"foaf:Organization","foaf:name":"北九州学術研究都市学術情報センター","rdfs:seeAlso":{"@id":"http://lib.hibikino.ne.jp/webopac/ufirdi.do?ufi_target=ctlsrh&listcnt=20&maxcnt=1000&ncid=BA58559468"}},{"@id":"https://ci.nii.ac.jp/library/FA022619","@type":"foaf:Organization","foaf:name":"埼玉学園大学 情報メディアセンター","rdfs:seeAlso":{"@id":"https://media.saigaku.ac.jp/opac/opac_openurl/?ncid=BA58559468"}}],"prism:publicationDate":["2002.8"],"cinii:note":["引用・参考文献: p240-244","第2刷 (2004.7) 以降の責任表示: ベリングポイント"],"dc:subject":["NDC8:336.85","NDC9:336.85","NDLC:DH557"],"foaf:topic":[{"@id":"https://ci.nii.ac.jp/books/search?q=%E5%8E%9F%E4%BE%A1%E8%A8%88%E7%AE%97","dc:title":"原価計算"},{"@id":"https://ci.nii.ac.jp/books/search?q=%E5%8E%9F%E4%BE%A1%E7%AE%A1%E7%90%86","dc:title":"原価管理"}],"dcterms:hasPart":[{"@id":"urn:isbn:9784492091876"}]}]}