{"@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/BN04623587.json","@graph":[{"@id":"https://ci.nii.ac.jp/ncid/BN04623587#entity","@type":"bibo:Book","foaf:isPrimaryTopicOf":{"@id":"https://ci.nii.ac.jp/ncid/BN04623587.json"},"dc:title":[{"@value":"営業費の管理"},{"@value":"エイギョウヒ ノ カンリ","@language":"ja-hrkt"}],"dc:creator":"角谷光一著","dc:publisher":[{"@value":"中央経済社"}],"dcterms:extent":"232p","cinii:size":"22cm","dc:language":"jpn","dc:date":"1979","cinii:ncid":"BN04623587","cinii:ownerCount":"54","foaf:maker":[{"@id":"https://ci.nii.ac.jp/author/DA01212070#entity","@type":"foaf:Person","foaf:name":[{"@value":"角谷, 光一 "},{"@value":"スミヤ, コウイチ","@language":"ja-hrkt"}]}],"bibo:owner":[{"@id":"https://ci.nii.ac.jp/library/FA001302","@type":"foaf:Organization","foaf:name":"小樽商科大学 附属図書館","rdfs:seeAlso":{"@id":"https://webopac.ih.otaru-uc.ac.jp/opac/opac_openurl?ncid=BN04623587"}},{"@id":"https://ci.nii.ac.jp/library/FA001594","@type":"foaf:Organization","foaf:name":"福島大学 附属図書館","rdfs:seeAlso":{"@id":"http://www.lib.fukushima-u.ac.jp/opac/opac_openurl?ncid=BN04623587"}},{"@id":"https://ci.nii.ac.jp/library/FA011769","@type":"foaf:Organization","foaf:name":"東京大学 経済学図書館","rdfs:seeAlso":{"@id":"https://opac.dl.itc.u-tokyo.ac.jp/opac/opac_openurl/?ncid=BN04623587"}},{"@id":"https://ci.nii.ac.jp/library/FA002010","@type":"foaf:Organization","foaf:name":"一橋大学 附属図書館","rdfs:seeAlso":{"@id":"https://opac.lib.hit-u.ac.jp/opac/opac_openurl/?ncid=BN04623587"}},{"@id":"https://ci.nii.ac.jp/library/FA002065","@type":"foaf:Organization","foaf:name":"横浜国立大学 附属図書館","rdfs:seeAlso":{"@id":"https://opac.lib.ynu.ac.jp/opc/recordID/catalog.bib/BN04623587"}},{"@id":"https://ci.nii.ac.jp/library/FA002597","@type":"foaf:Organization","foaf:name":"滋賀大学 附属図書館","rdfs:seeAlso":{"@id":"https://library.shiga-u.ac.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BN04623587"}},{"@id":"https://ci.nii.ac.jp/library/FA002724","@type":"foaf:Organization","foaf:name":"京都大学 農学部 図書室","rdfs:seeAlso":{"@id":"https://kuline.kulib.kyoto-u.ac.jp/opac/opac_openurl/?ncid=BN04623587"}},{"@id":"https://ci.nii.ac.jp/library/FA002994","@type":"foaf:Organization","foaf:name":"神戸大学 附属図書館 社会科学系図書館","rdfs:seeAlso":{"@id":"https://op.lib.kobe-u.ac.jp/opac/opac_openurl/?rfe_dat=ncid/BN04623587"}},{"@id":"https://ci.nii.ac.jp/library/FA003283","@type":"foaf:Organization","foaf:name":"山口大学 図書館 総合図書館","rdfs:seeAlso":{"@id":"https://opac.lib.yamaguchi-u.ac.jp/opac/opac_openurl/?ncid=BN04623587"}},{"@id":"https://ci.nii.ac.jp/library/FA003352","@type":"foaf:Organization","foaf:name":"香川大学 図書館","rdfs:seeAlso":{"@id":"https://opac.lib.kagawa-u.ac.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BN04623587"}},{"@id":"https://ci.nii.ac.jp/library/FA003523","@type":"foaf:Organization","foaf:name":"長崎大学 附属図書館 経済学部分館","rdfs:seeAlso":{"@id":"https://opac.lb.nagasaki-u.ac.jp/mylimedio/search/search.do?target=local&mode=comp&ncid=BN04623587"}},{"@id":"https://ci.nii.ac.jp/library/FA003578","@type":"foaf:Organization","foaf:name":"大分大学 学術情報拠点(図書館)","rdfs:seeAlso":{"@id":"http://opac2.lib.oita-u.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BN04623587"}},{"@id":"https://ci.nii.ac.jp/library/FA003647","@type":"foaf:Organization","foaf:name":"鹿児島大学 附属図書館","rdfs:seeAlso":{"@id":"https://catalog.lib.kagoshima-u.ac.jp/opc/xc/search/*?os[isbn]=BN04623587"}},{"@id":"https://ci.nii.ac.jp/library/FA003771","@type":"foaf:Organization","foaf:name":"横浜市立大学 学術情報センター","rdfs:seeAlso":{"@id":"https://opac.yokohama-cu.ac.jp/opac/search?&target=local&searchmode=complex&autoDetail=true&s_ncid=BN04623587"}},{"@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=BN04623587"}},{"@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=BN04623587"}},{"@id":"https://ci.nii.ac.jp/library/FA004242","@type":"foaf:Organization","foaf:name":"札幌学院大学 図書館","rdfs:seeAlso":{"@id":"https://library.sgu.ac.jp/mylimedio/search/search.do?target=local&mode=comp&ncid=BN04623587"}},{"@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=BN04623587"}},{"@id":"https://ci.nii.ac.jp/library/FA022936","@type":"foaf:Organization","foaf:name":"上武大学 附属図書館 分館"},{"@id":"https://ci.nii.ac.jp/library/FA004832","@type":"foaf:Organization","foaf:name":"文教大学 湘南図書館","rdfs:seeAlso":{"@id":"https://opac.bunkyo.ac.jp/opac/opac_openurl?ncid=BN04623587"}},{"@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=BN04623587"}},{"@id":"https://ci.nii.ac.jp/library/FA005278","@type":"foaf:Organization","foaf:name":"国士舘大学 図書館・情報メディアセンター","rdfs:seeAlso":{"@id":"https://opac.kokushikan.ac.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BN04623587"}},{"@id":"https://ci.nii.ac.jp/library/FA005289","@type":"foaf:Organization","foaf:name":"駒澤大学 図書館","rdfs:seeAlso":{"@id":"http://wwwopac.komazawa-u.ac.jp/opac/opac_openurl/?ncid=BN04623587"}},{"@id":"https://ci.nii.ac.jp/library/FA005631","@type":"foaf:Organization","foaf:name":"拓殖大学 図書館","rdfs:seeAlso":{"@id":"https://opac.lib.takushoku-u.ac.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BN04623587"}},{"@id":"https://ci.nii.ac.jp/library/FA005766","@type":"foaf:Organization","foaf:name":"帝京大学 図書館","rdfs:seeAlso":{"@id":"https://opac.teikyo-u.ac.jp/iwjs0016opc/ufirdi.do?ufi_target=ctlsrh&ncid=BN04623587"}},{"@id":"https://ci.nii.ac.jp/library/FA018418","@type":"foaf:Organization","foaf:name":"帝京大学 福岡キャンパス図書館"},{"@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=BN04623587"}},{"@id":"https://ci.nii.ac.jp/library/FA006780","@type":"foaf:Organization","foaf:name":"立正大学図書館 熊谷図書館","rdfs:seeAlso":{"@id":"https://opac.ris.ac.jp/gate?module=search&path=search.do&method=search&searchForm.library=true&searchForm.orderNumber=BN04623587"}},{"@id":"https://ci.nii.ac.jp/library/FA007182","@type":"foaf:Organization","foaf:name":"愛知大学 豊橋図書館","rdfs:seeAlso":{"@id":"https://libopac.aichi-u.ac.jp/iwjs0012opc/ufirdi.do?ufi_target=ctlsrh&ncid=BN04623587"}},{"@id":"https://ci.nii.ac.jp/library/FA017856","@type":"foaf:Organization","foaf:name":"愛知大学 経営総合科学研究所","rdfs:seeAlso":{"@id":"http://white.aichi-u.ac.jp/opac/?ACTION_TYPE=forward_search_result&SLV=0&ENCODE_TYPE=UTF-8&LANG_CODE=JPN&STYPE=2&LOCAL_SEARCH=on&NACSIS_SEARCH=off&S_TARGET_BOOKS=BOOK&S_TARGET_SERIALS=SERIAL&SK_MARCNO=BN04623587"}},{"@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=BN04623587"}},{"@id":"https://ci.nii.ac.jp/library/FA007524","@type":"foaf:Organization","foaf:name":"京都先端科学大学 図書館","rdfs:seeAlso":{"@id":"https://opackuas.azurewebsites.net/Main/Opensearch?ncid=BN04623587"}},{"@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=BN04623587"}},{"@id":"https://ci.nii.ac.jp/library/FA007896","@type":"foaf:Organization","foaf:name":"大阪商業大学 図書館","rdfs:seeAlso":{"@id":"http://www.lib.daishodai.ac.jp/opac/opac_openurl/?ncid=BN04623587"}},{"@id":"https://ci.nii.ac.jp/library/FA008061","@type":"foaf:Organization","foaf:name":"近畿大学 産業理工学部図書館","rdfs:seeAlso":{"@id":"https://opac.clib.kindai.ac.jp/opac/opac_search/?lang=0&smode=1"}},{"@id":"https://ci.nii.ac.jp/library/FA008152","@type":"foaf:Organization","foaf:name":"阪南大学 図書館","rdfs:seeAlso":{"@id":"http://opac-lime.hannan-u.ac.jp/mylimedio/search/search.do?target=local&mode=comp&category-mgz=1&category-book=1&annex=all&ncid=BN04623587"}},{"@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=BN04623587"}},{"@id":"https://ci.nii.ac.jp/library/FA008232","@type":"foaf:Organization","foaf:name":"甲子園大学 図書館","rdfs:seeAlso":{"@id":"http://wlib.koshien.ac.jp/search/index?method=init"}},{"@id":"https://ci.nii.ac.jp/library/FA008276","@type":"foaf:Organization","foaf:name":"神戸学院大学 図書館 有瀬館","rdfs:seeAlso":{"@id":"https://library.kobegakuin.ac.jp/iwjs0004opc/ufirdi.do?ufi_target=ctlsrh&ncid=BN04623587"}},{"@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=BN04623587"}},{"@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/FA008913","@type":"foaf:Organization","foaf:name":"福岡大学 図書館","rdfs:seeAlso":{"@id":"https://fuopac.lib.fukuoka-u.ac.jp/opac/opac_openurl/?ncid=BN04623587"}},{"@id":"https://ci.nii.ac.jp/library/FA009042","@type":"foaf:Organization","foaf:name":"熊本学園大学 図書館","rdfs:seeAlso":{"@id":"https://lib-opac.kumagaku.ac.jp/mylimedio/search/search.do?target=local&mode=comp&ncid=BN04623587"}},{"@id":"https://ci.nii.ac.jp/library/FA009155","@type":"foaf:Organization","foaf:name":"沖縄国際大学 図書館","rdfs:seeAlso":{"@id":"https://opac.okiu.ac.jp/opac/opac_openurl/?ncid=BN04623587"}},{"@id":"https://ci.nii.ac.jp/library/FA01258X","@type":"foaf:Organization","foaf:name":"姫路獨協大学 附属図書館","rdfs:seeAlso":{"@id":"http://lib3.himeji-du.ac.jp/"}},{"@id":"https://ci.nii.ac.jp/library/FA018666","@type":"foaf:Organization","foaf:name":"静岡産業大学 藤枝図書館","rdfs:seeAlso":{"@id":"https://lib-search.ssu.ac.jp/opac/search?autoDetail=true&searchmode=complex&target=local&s_ncid=BN04623587"}},{"@id":"https://ci.nii.ac.jp/library/FA016649","@type":"foaf:Organization","foaf:name":"宮崎産業経営大学 附属図書館","rdfs:seeAlso":{"@id":"https://lib.miyasankei-u.ac.jp/opac/opac_openurl/?ncid=BN04623587"}},{"@id":"https://ci.nii.ac.jp/library/FA017324","@type":"foaf:Organization","foaf:name":"関西国際大学 メディアライブラリー","rdfs:seeAlso":{"@id":"http://klbrsv.kuins.ac.jp/mylimedio/search/search.do?target=local&mode=comp&category-mgz=1&category-book=1&annex=all&ncid=BN04623587"}},{"@id":"https://ci.nii.ac.jp/library/FA01770X","@type":"foaf:Organization","foaf:name":"浜松学院大学 図書館"},{"@id":"https://ci.nii.ac.jp/library/FA017288","@type":"foaf:Organization","foaf:name":"九州情報大学 附属図書館","rdfs:seeAlso":{"@id":"https://kiis.opac.jp/opac/ncid_search?ncid=BN04623587"}},{"@id":"https://ci.nii.ac.jp/library/FA018972","@type":"foaf:Organization","foaf:name":"秋田看護福祉大学 附属図書館"},{"@id":"https://ci.nii.ac.jp/library/FA019002","@type":"foaf:Organization","foaf:name":"開智国際大学 図書館","rdfs:seeAlso":{"@id":"https://kaichi-u.opac.jp/opac/ncid_search?ncid=BN04623587"}},{"@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=BN04623587"}},{"@id":"https://ci.nii.ac.jp/library/FA022506","@type":"foaf:Organization","foaf:name":"LEC東京リーガルマインド大学院大学 附属図書館"}],"prism:publicationDate":["1979.4"],"dc:subject":["NDC8:336.84","NDC6:335.96","NDLC:DH551"],"foaf:topic":[{"@id":"https://ci.nii.ac.jp/books/search?q=%E7%AE%A1%E7%90%86%E4%BC%9A%E8%A8%88","dc:title":"管理会計"},{"@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"}]}]}