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鉄道経費の動態的分析
https://kagawa-u.repo.nii.ac.jp/records/5058
https://kagawa-u.repo.nii.ac.jp/records/50584510e80c-b9e4-4115-803c-969ff46298c6
名前 / ファイル | ライセンス | アクション |
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||||||||
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公開日 | 2012-03-27 | |||||||||||
タイトル | ||||||||||||
タイトル | 鉄道経費の動態的分析 | |||||||||||
言語 | ja | |||||||||||
タイトル | ||||||||||||
タイトル | A dynamic analysis of railroad expenditures | |||||||||||
言語 | en | |||||||||||
見出し | ||||||||||||
大見出し | 論説 | |||||||||||
言語 | ja | |||||||||||
見出し | ||||||||||||
大見出し | Articles | |||||||||||
言語 | en | |||||||||||
言語 | ||||||||||||
言語 | jpn | |||||||||||
資源タイプ | ||||||||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||||||||
資源タイプ | departmental bulletin paper | |||||||||||
アクセス権 | ||||||||||||
アクセス権 | open access | |||||||||||
アクセス権URI | http://purl.org/coar/access_right/c_abf2 | |||||||||||
著者 |
植村, 福七
× 植村, 福七
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内容記述 | ||||||||||||
内容記述タイプ | Other | |||||||||||
内容記述 | The contents of this article are: - I. Introduction, - The importance of railroad expenditures analysis - Its complexity - Static analysis v. dynamic analysis. II. Classification of Railroad Expenditures. - Fixed charges v. operating expenses - General charges, maintenance of way and structures, maintenance of equipment and conducting transportation - Common expenses v. special expenses - Terminal expenses v. haulage expenses, etc. III. Analysis of Railroad Expenditures. - The relative importance of principal items - The relation of expenditures to the volume of traffic - The relation of expenditures to the distance. IV. Characteristics of Railroad Expenditures. - The prevalence of common costs - Large proportion of fixed charges - The tendency to decreasing costs. V. Economic Calculation System of Japanese National Railroads - Survey of operating expenses - Cost-finding procedure. Analysis of the theory of railroad rates begins naturally with a study of railroad expenditures. "Though it seems reasonable to conclude that individual rates cannot be based altogether upon cost, the cost principle is an important factor in fixing rates for two reasons. In the first place, cost, that is special or out-of-pocket, sets the lower limit of a rate. In the second place, cost is important in adjusting particular rates, " according to Prof. Bigham. It is noteworthy that there has been a tendency to giving more weight to the cost principle since 1920. According to my opinion there are three reasons for it. (1) The cost-finding system has firmly been established in every country. (2) Owing to the competition with automobiles, the railroad lost its high value traffic and had to adopt a rate system based on the cost principle. (3) As traffic density has enormously increased up to the full utilization of the existing plant, there is little margin left to depend upon the value principle. In the Analysis of Railroad Expenditures (Chap. III), (a) the relative importance of the principal items under railroad expenditures is ... | |||||||||||
言語 | en | |||||||||||
書誌情報 |
ja : 香川大学経済論叢 en : Kagawa University economic review 巻 27, 号 1, p. 41-78, 発行日 1954-05-01 |
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出版者 | ||||||||||||
出版者 | 香川大学経済研究所 | |||||||||||
言語 | ja | |||||||||||
出版者 | ||||||||||||
出版者 | Institute of Economic Research, Kagawa University | |||||||||||
言語 | en | |||||||||||
ISSN | ||||||||||||
収録物識別子タイプ | PISSN | |||||||||||
収録物識別子 | 0389-3030 | |||||||||||
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収録物識別子タイプ | NCID | |||||||||||
収録物識別子 | AN00038281 | |||||||||||
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出版タイプ | VoR | |||||||||||
出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||||||||
日本十進分類法 | ||||||||||||
主題Scheme | NDC | |||||||||||
主題 | 686 | |||||||||||
WAID | ||||||||||||
1522 | ||||||||||||
KEID | ||||||||||||
4234 |