Jump to main content
記事

石油業会計と恣意性

Icons representing 記事

石油業会計と恣意性

Material type
記事
Author
毛利, 敏彦
Publisher
近畿大学商経学会
Publication date
2009-12-01
Material Format
Digital
Journal name
商経学叢 56 2
Publication Page
p.279-292
View All

Notes on use

Note (General):

出版タイプ: VoRDepartmental Bulletin Paperapplication/pdf

Detailed bibliographic record

Summary, etc.:

【要旨】20世紀初頭に石油業はそれまでの採掘を主とした鉱業から連産品を生み出す精製業へと転換した。当時, 石油業会計は企業ごとにその処理を異にした。石油鉱業では採掘のコストだけを問題にすればよいが, 石油精製業は精製とともに, 輸送やマーケティングのコストを考慮しなくてはならなかった。同じ石油業であ...

Holdings of Libraries in Japan

This page shows libraries in Japan other than the National Diet Library that hold the material.

Please contact your local library for information on how to use materials or whether it is possible to request materials from the holding libraries.

other

  • Kindai University Academic Resource Repository

    Digital
    You can check the holdings of institutions and databases with which Institutional Repositories DataBase(IRDB)(Institutional Repository) is linked at the site of Institutional Repositories DataBase(IRDB)(Institutional Repository).

Bibliographic Record

You can check the details of this material, its authority (keywords that refer to materials on the same subject, author's name, etc.), etc.

Digital

Material Type
記事
Author/Editor
毛利, 敏彦
Author Heading
Publication, Distribution, etc.
Publication Date
2009-12-01
Publication Date (W3CDTF)
2009
Alternative Title
Petroleum Industry Accounting and Arbitrariness
Periodical title
商経学叢
No. or year of volume/issue
56 2