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  1. 香川大学紀要類・刊行物等
  2. 経済学部・経済学研究科・経済研究所(旧:高松高等商業学校・高松経済専門学校)
  3. 香川大學經濟論叢
  4. 第27巻 第1号 (1954年5月)

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/5058
4510e80c-b9e4-4115-803c-969ff46298c6
名前 / ファイル ライセンス アクション
AN00038281_27_1_41.pdf AN00038281_27_1_41.pdf (1.6 MB)
Item type 紀要論文 / Departmental Bulletin Paper(1)
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

ja 植村, 福七

ja-Kana ウエムラ, フクシチ

en Uemura, Fukushichi

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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
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
書誌レコードID
収録物識別子タイプ NCID
収録物識別子 AN00038281
著者版フラグ
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
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KEID
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