{"id":"https://openalex.org/W619319904","doi":null,"title":"Contemporary cost management","display_name":"Contemporary cost management","publication_year":1994,"publication_date":"1994-01-01","ids":{"openalex":"https://openalex.org/W619319904","mag":"619319904"},"language":"en","primary_location":{"id":"mag:619319904","doi":null,"is_oa":false,"landing_page_url":"http://ci.nii.ac.jp/ncid/BA23459445","pdf_url":null,"source":{"id":"https://openalex.org/S4306463020","display_name":"Chapman & Hall eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4365922285","host_organization_name":"Chapman & Hall","host_organization_lineage":["https://openalex.org/P4365922285","https://openalex.org/P4310320584"],"host_organization_lineage_names":["Chapman & Hall","CRC Press"],"type":"ebook platform"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Chapman & Hall eBooks","raw_type":null},"volume":null,"type":"book","indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5046261207","display_name":"\u96c5\u5eb7 \u7530\u4e2d","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"\u96c5\u5eb7 \u7530\u4e2d","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5046261207"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":1.0569,"has_fulltext":false,"cited_by_count":33,"citation_normalized_percentile":{"value":0.79177378,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9829000234603882,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9829000234603882,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.008100000210106373,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13886","display_name":"Operations Management Techniques","score":0.0034000000450760126,"subfield":{"id":"https://openalex.org/subfields/1803","display_name":"Management Science and Operations Research"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/cost-management","display_name":"cost management","score":0.9879999756813049},{"id":"https://openalex.org/keywords/cost-analysis","display_name":"cost analysis","score":0.7850000262260437},{"id":"https://openalex.org/keywords/target-costing","display_name":"target costing","score":0.9330000281333923},{"id":"https://openalex.org/keywords/functional-analysis","display_name":"functional analysis","score":0.8169999718666077},{"id":"https://openalex.org/keywords/cost-estimation","display_name":"cost estimation","score":0.9980000257492065},{"id":"https://openalex.org/keywords/cost-tables","display_name":"cost tables","score":0.8970000147819519},{"id":"https://openalex.org/keywords/activity-based-costing","display_name":"activity-based costing","score":0.9990000128746033},{"id":"https://openalex.org/keywords/product-cost","display_name":"cost of goods manufactured","score":0.8190000057220459},{"id":"https://openalex.org/keywords/inventory-management","display_name":"inventory management","score":0.652999997138977},{"id":"https://openalex.org/keywords/throughput","display_name":"throughput","score":0.7329999804496765},{"id":"https://openalex.org/keywords/strategic-management-accounting","display_name":"strategic management accounting","score":0.9829999804496765}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4065667390823364}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:619319904","doi":null,"is_oa":false,"landing_page_url":"http://ci.nii.ac.jp/ncid/BA23459445","pdf_url":null,"source":{"id":"https://openalex.org/S4306463020","display_name":"Chapman & Hall eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4365922285","host_organization_name":"Chapman & Hall","host_organization_lineage":["https://openalex.org/P4365922285","https://openalex.org/P4310320584"],"host_organization_lineage_names":["Chapman & Hall","CRC Press"],"type":"ebook platform"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Chapman & Hall eBooks","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W1509599991","https://openalex.org/W4248067690","https://openalex.org/W7057021923","https://openalex.org/W596961385","https://openalex.org/W2778300613","https://openalex.org/W4253550686","https://openalex.org/W4401181315","https://openalex.org/W2381238286","https://openalex.org/W1569697042","https://openalex.org/W2064011128"],"abstract_inverted_index":{"Cost":[0,12,14],"and":[1,25],"cost":[2,5,8,22],"management.":[3,9,23],"Conventional":[4],"analysis.":[6],"Target":[7],"Functional":[10],"analyis.":[11],"estimation.":[13],"tables.":[15],"Activity-based":[16,21],"costing":[17],"-":[18],"product":[19],"costs.":[20],"Stocks":[24],"throughput.":[26],"Strategic":[27],"management":[28],"accounting.":[29]},"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":2},{"year":2019,"cited_by_count":2},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":1},{"year":2015,"cited_by_count":3},{"year":2013,"cited_by_count":2}],"updated_date":"2026-08-15T07:11:24.734988","created_date":"2016-06-24T00:00:00"}