{"id":1861,"date":"2019-06-27T14:08:08","date_gmt":"2019-06-27T05:08:08","guid":{"rendered":"http:\/\/www.sambuichi.jp\/?p=1861"},"modified":"2022-08-11T07:56:05","modified_gmt":"2022-08-10T22:56:05","slug":"d3-js","status":"publish","type":"post","link":"https:\/\/www.sambuichi.jp\/?p=1861","title":{"rendered":"\u6642\u9593\u4e3b\u5c0e\u578bABC(\u6d3b\u52d5\u57fa\u6e96\u539f\u4fa1\u8a08\u7b97)"},"content":{"rendered":"<p>Views: 88<\/p>\r\n<!-- Load d3.js -->\r\n<script src=\"https:\/\/d3js.org\/d3.v4.js\"><\/script>\r\n\r\n\r\n\r\n<h2>\u5272\u308a\u52d8\u6e05\u7b97\u306e\u554f\u984c\u70b9<\/h2>\r\n<p>\u6b21\u306e\u30b0\u30e9\u30d5\u306f\u539f\u4fa1\u8a08\u7b97\u306e\u6559\u79d1\u66f8<sup>1<\/sup>\u3067\u7d39\u4ecb\u3055\u308c\u3066\u3044\u308b\u5915\u98df\u4f1a\u306e\u6e05\u7b97\u306e\u4f8b\u3067\u3059\u3002 \u5408\u8a08$108 \u3092\u5272\u308a\u52d8\u6e05\u7b97\u3059\u308b\u3068$27 \u3067\u3059\u304cEmma \u3068Matthew \u306f\u5b9f\u969b\u3088\u308a\u591a\u304f\u6255 \u3044James \u306f\u5c11\u306a\u3044\u652f\u6255\u3044\u3067\u6e08\u3093\u3067\u3044\u307e\u3059\u3002\u98f2\u98df\u4ee3\u306e\u5272\u308a\u52d8\u6e05\u7b97\u3068\u540c\u69d8\u306b\u300c\u7d4c\u8cbb\u300d \u3084\u300c\u8ca9\u58f2\u8cbb\u53ca\u3073\u4e00\u822c\u7ba1\u7406\u8cbb\u300d\u3092\u5e73\u5747\u5024\u3067\u8a08\u7b97\u3059\u308b\u3068\u5b9f\u969b\u3088\u308a\u904e\u5927\u306b\u8ca0\u62c5\u3059\u308b\u3082\u306e \u3084\u904e\u5c11\u306b\u8ca0\u62c5\u3059\u308b\u3082\u306e\u304c\u3042\u308b\u305f\u3081\u5b9f\u796d\u3092\u6b63\u3057\u304f\u628a\u63e1\u3067\u304d\u306a\u3044\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img decoding=\"async\" loading=\"lazy\" width=\"710\" height=\"168\" src=\"http:\/\/www.sambuichi.jp\/wp-content\/uploads\/2019\/10\/fig1-2.png\" alt=\"\" class=\"wp-image-2146\" srcset=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2019\/10\/fig1-2.png 710w, https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2019\/10\/fig1-2-300x71.png 300w\" sizes=\"(max-width: 710px) 100vw, 710px\" \/><\/figure>\r\n\r\n\r\n\r\n<!-- Create a div where the graph will take place -->\r\n<div id=\"chart1\"><\/div>\r\n\r\n\r\n\r\n<p>\u53c2\u8003\u6587\u732e1 Datar, S. M., Rajan, M. V., &amp; Horngren, C. T. (2018).&nbsp;<em>Horngren\u2019s cost accounting: A managerial emphasis<\/em>. New York, NY: Pearson.<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\">\u6642\u9593\u4e3b\u5c0e\u578bABC(\u6d3b\u52d5\u57fa\u6e96\u539f\u4fa1\u8a08\u7b97)<\/h2>\r\n\r\n\r\n\r\n<p>\u5e73\u5747\u5024\u3067\u306e\u914d\u8ce6\u3067\u767a\u751f\u3059\u308b\u554f\u984c\u3092\u89e3\u6c7a\u6368\u8a08\u7b97\u65b9\u6cd5\u306e\u3072\u3068\u3064\u306b\u300c\u6642\u9593\u4e3b\u5c0e\u578b\u6d3b\u52d5\u57fa\u6e96\u539f\u4fa1\u8a08\u7b97\u300d\u304c\u3042\u308a\u307e\u3059\u3002\u300c\u539f\u4fa1\u8a08\u7b97\u57fa\u6e96\u300d\u306b\u304a\u3051\u308b\u6d3b\u52d5\u57fa\u6e96\u539f\u4fa1\u8a08\u7b97\u306e\u4f4d\u7f6e\u4ed8\u3051\u306b\u306f\u8b70\u8ad6\u304c\u6b8b\u3063\u3066\u3044\u307e\u3059\u304c\u914d\u5e03\u8a08\u7b97\u306e\u6539\u5584\u3084\u539f\u4fa1\u3084\u6642\u9593\u3092\u4f7f\u3063\u305f\u4f5c\u696d\u306e\u53ef\u8996\u53162\u306b\u6709\u52b9\u306a\u8a08\u7b97\u65b9\u6cd5\u3067\u3059\u3002\uff08\u305f\u3060\u3057\u3001\u8a08\u7b97\u3059\u308b\u306b\u306f\u3001\u8a2d\u8a08\u30c7\u30fc\u30bf\u3084\u88fd\u9020\u5b9f\u7e3e\u30c7\u30fc\u30bf\u3084\u4f5c\u696d\u6642\u9593\u30c7\u30fc\u30bf\u306a\u3069\u95a2\u9023\u30b7\u30b9\u30c6\u30e0\u304b\u3089\u306e\u30c7\u30fc\u30bf\u304c\u5fc5\u8981\u3067\u3059\u3002\uff09<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">\u6642\u9593\u4e3b\u5c0e\u578bABC \u30e2\u30c7\u30eb\u306b\u3088\u308b\u88fd\u54c1\u539f\u4fa1\u304a\u3088\u3073\u53ce\u76ca\u6027<\/h3>\r\n\r\n\r\n\r\n<p>\u4ee5\u4e0b\u306f\u3001\u8ad6\u6587<sup>2<\/sup> \u304b\u3089\u306e\u5f15\u7528\u3067\u3059\u3002\u6587\u732e\u4e2d\u306e\u4e8b\u4f8b\u3068\u3057\u3066\u7d39\u4ecb\u3055\u308c\u3066\u3044\u308b\u30bb\u30d4\u30ab\u30f3\u793e3\u306e\u6708\u6b21\u55b6\u696d\u6210\u7e3e\u3092\u793a\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u30bb\u30d4\u30ab\u30f3\u793e\u3067\u306f\u3001\u30d1\u30eb\u30d7\u3001\u30dd\u30f3\u30d7\u3001\u6d41\u91cf\u8abf\u7bc0\u5668\u3092\u88fd\u9020\u3057\u3066\u304a\u308a\u5e73\u5747\u5024\u3067\u9593\u63a5\u8cbb\u3092\u914d\u8ce6\u3059\u308b\u3068\u304d\u306e\u88fd\u54c1\u6a19\u6e96\u4fa1\u683c\u306f\u3001\u6b21\u306e\u8868\u306e\u5024\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img decoding=\"async\" loading=\"lazy\" width=\"708\" height=\"506\" src=\"http:\/\/www.sambuichi.jp\/wp-content\/uploads\/2019\/10\/fig3-3.png\" alt=\"\" class=\"wp-image-2152\" srcset=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2019\/10\/fig3-3.png 708w, https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2019\/10\/fig3-3-300x214.png 300w\" sizes=\"(max-width: 708px) 100vw, 708px\" \/><\/figure>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">[\u6a19\u6e96\u88fd\u54c1\u5358\u4fa1\u3068\u7c97\u5229\u76ca\u7387]<\/h3>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img decoding=\"async\" loading=\"lazy\" width=\"710\" height=\"322\" src=\"http:\/\/www.sambuichi.jp\/wp-content\/uploads\/2019\/10\/fig3-2.png\" alt=\"\" class=\"wp-image-2148\" srcset=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2019\/10\/fig3-2.png 710w, https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2019\/10\/fig3-2-300x136.png 300w\" sizes=\"(max-width: 710px) 100vw, 710px\" \/><\/figure>\r\n\r\n\r\n\r\n<!-- Create a div where the graph will take place -->\r\n<div id=\"chart2\"><\/div>\r\n\r\n\r\n\r\n<p>\u8ad6\u6587<sup>2<\/sup>\u3000Robert S. Kaplan and Steven R. Anderson (2003). Time-Driven Activity-Based Costing<\/p>\r\n\r\n\r\n\r\n<p>\u6d41\u91cf\u8abf\u7bc0\u5668\u304c\u9ad8\u3044\u7c97\u5229\u76ca\u7387\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002\u88fd\u9020\u9593\u63a5\u8cbb\u306e\u914d\u8ce6\u3092\u6642\u9593\u4e3b\u5c0e\u578bABC \u30e2\u30c7\u30eb\u3067\u8a08\u7b97\u3057\u305f\u7d50\u679c\u3092\u6a2a\u306b\u4e26\u3079\u307e\u3057\u305f\u3002\u6d41\u91cf\u8abf\u7bc0\u5668\u3067\u306f\u6bb5\u53d6\u308a\u4f5c\u696d\u3084\u30a8\u30f3\u30b8\u30cb\u30a2\u30ea\u30f3\u30b0\u306b\u8981\u3059\u308b\u6642\u9593\u304c\u5927\u304d\u304f\u3001\u88fd\u9020\u9593\u63a5\u8cbb\u3092\u5272\u308a\u52d8\u8a08\u7b97\u3057\u305f\u6a19\u6e96\u4fa1\u683c\u5358\u4f4d\u3067\u306f\u5b9f\u969b\u306e\u30b3\u30b9\u30c8\u3088\u308a\u304b\u306a\u308a\u4f4e\u304f\u8a08\u7b97\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u3002\u307e\u305f\u3001\u30d1\u30eb\u30d7\u3084\u30dd\u30f3\u30d7\u3067\u306f\u3001\u6d41\u91cf\u8abf\u7bc0\u5668\u3067\u304b\u304b\u3063\u305f\u8cbb\u7528\u307e\u3067\u914d\u8ce6\u3055\u308c\u3066\u3044\u305f\u305f\u3081\u3001\u5b9f\u969b\u306e\u30b3\u30b9\u30c8\u3088\u308a\u904e\u5927\u306b\u8a08\u7b97\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u3002\u88fd\u9020\u9593\u63a5\u8cbb\u306e\u914d\u8ce6\u3092\u6642\u9593\u4e3b\u5c0e\u578b\u306e\u6d3b\u52d5\u57fa\u6e96\u539f\u4fa1\u8a08\u7b97\u3067\u884c\u3046\u306b\u306f\u3001\u6a19\u6e96\u539f\u4fa1\u30c7\u30fc\u30bf\u53ca\u3073\u751f\u7523\u53ca\u3073\u64cd\u696d\u306e\u6708\u9593\u7d71\u8a08\u306a\u3069\u304c\u5fc5\u8981\u3067\u3059\u3002\u8ad6\u6587\u3067\u7d39\u4ecb\u3055\u308c\u3066\u3044\u305f\u30c7\u30fc\u30bf\u3092\u4f75\u305b\u3066\u5f15\u7528\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">[\u6642\u9593\u4e3b\u5c0e\u578bABC\u30e2\u30c7\u30eb\u306b\u3088\u308b\u30bb\u30d4\u30ab\u30f3\u793e\u306e\u88fd\u54c1\u539f\u4fa1\u304a\u3088\u3073\u53ce\u76ca\u6027]<\/h3>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img decoding=\"async\" loading=\"lazy\" width=\"745\" height=\"685\" src=\"http:\/\/www.sambuichi.jp\/wp-content\/uploads\/2019\/10\/fig4-2.png\" alt=\"\" class=\"wp-image-2149\" srcset=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2019\/10\/fig4-2.png 745w, https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2019\/10\/fig4-2-300x276.png 300w\" sizes=\"(max-width: 745px) 100vw, 745px\" \/><\/figure>\r\n\r\n\r\n\r\n<!-- Create a div where the graph will take place -->\r\n<div id=\"chart3\"><\/div>\r\n\r\n\r\n\r\n<p> 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https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2019\/10\/fig5-2-300x121.png 300w\" sizes=\"(max-width: 710px) 100vw, 710px\" \/><\/figure>\r\n\r\n\r\n\r\n<h4 class=\"wp-block-heading\">[\u751f\u7523\u53ca\u3073\u64cd\u696d\u306e\u6708\u9593\u7d71\u8a08]<\/h4>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img decoding=\"async\" loading=\"lazy\" width=\"710\" height=\"602\" src=\"http:\/\/www.sambuichi.jp\/wp-content\/uploads\/2019\/10\/fig6-2.png\" alt=\"\" class=\"wp-image-2155\" srcset=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2019\/10\/fig6-2.png 710w, https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2019\/10\/fig6-2-300x254.png 300w\" sizes=\"(max-width: 710px) 100vw, 710px\" \/><\/figure>\r\n\r\n\r\n\r\n<h4 class=\"wp-block-heading\">[\u8cc7\u6e90\u306e\u30ad\u30e3\u30d1\u30b7\u30c6\u30a3\u8cbb\u7528\u7387]<\/h4>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img decoding=\"async\" loading=\"lazy\" width=\"712\" height=\"210\" src=\"http:\/\/www.sambuichi.jp\/wp-content\/uploads\/2019\/10\/fig7-3.png\" alt=\"\" class=\"wp-image-2156\" srcset=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2019\/10\/fig7-3.png 712w, https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2019\/10\/fig7-3-300x88.png 300w, https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2019\/10\/fig7-3-470x140.png 470w\" sizes=\"(max-width: 712px) 100vw, 712px\" \/><\/figure>\r\n\r\n\r\n\r\n<h4 class=\"wp-block-heading\">[\u5229\u7528\u6642\u9593\u6570]<\/h4>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img decoding=\"async\" loading=\"lazy\" width=\"712\" height=\"437\" src=\"http:\/\/www.sambuichi.jp\/wp-content\/uploads\/2019\/10\/fig8-2.png\" alt=\"\" class=\"wp-image-2157\" srcset=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2019\/10\/fig8-2.png 712w, https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2019\/10\/fig8-2-300x184.png 300w\" sizes=\"(max-width: 712px) 100vw, 712px\" \/><\/figure>\r\n\r\n\r\n\r\n<h4 class=\"wp-block-heading\">[\u5229\u7528\u53ef\u80fd\u6642\u9593\u6570 = \u5358\u4f4d\u6570 x \u5b9f\u7a3c\u52d5\u6642\u9593 \/ \u6708]<\/h4>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img decoding=\"async\" loading=\"lazy\" width=\"710\" height=\"256\" src=\"http:\/\/www.sambuichi.jp\/wp-content\/uploads\/2019\/10\/fig9-4.png\" alt=\"\" class=\"wp-image-2158\" srcset=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2019\/10\/fig9-4.png 710w, https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2019\/10\/fig9-4-300x108.png 300w\" sizes=\"(max-width: 710px) 100vw, 710px\" \/><\/figure>\r\n\r\n\r\n\r\n<h4 class=\"wp-block-heading\">[\u6708\u9593\u8cc7\u6e90\u8cbb\u7528\u304a\u3088\u3073\u5229\u7528\u5ea6]<\/h4>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img decoding=\"async\" loading=\"lazy\" width=\"710\" height=\"318\" src=\"http:\/\/www.sambuichi.jp\/wp-content\/uploads\/2019\/10\/fig10-2.png\" alt=\"\" class=\"wp-image-2159\" srcset=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2019\/10\/fig10-2.png 710w, https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2019\/10\/fig10-2-300x134.png 300w\" sizes=\"(max-width: 710px) 100vw, 710px\" \/><\/figure>\r\n\r\n\r\n\r\n<h4 class=\"wp-block-heading\">[\u8cbb\u7528\u5185\u8a33]<\/h4>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img decoding=\"async\" loading=\"lazy\" width=\"710\" height=\"658\" src=\"http:\/\/www.sambuichi.jp\/wp-content\/uploads\/2019\/10\/fig11-2.png\" alt=\"\" class=\"wp-image-2160\" srcset=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2019\/10\/fig11-2.png 710w, https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2019\/10\/fig11-2-300x278.png 300w\" sizes=\"(max-width: 710px) 100vw, 710px\" \/><\/figure>\r\n\r\n\r\n\r\n<script src=\"\/wp-content\/uploads\/2019\/10\/abc_chart.js\"><\/script>\r\n\r\n\r\n","protected":false},"excerpt":{"rendered":"<p>Views: 88 \u53c2\u8003\u6587\u732e1 Datar, S. M., Rajan, M. V., &amp; Horngren, C. T. (2018).&nbsp;Horngren\u2019s cost accounting: A m [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1102,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[21],"tags":[],"_links":{"self":[{"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/posts\/1861"}],"collection":[{"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1861"}],"version-history":[{"count":64,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/posts\/1861\/revisions"}],"predecessor-version":[{"id":2161,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/posts\/1861\/revisions\/2161"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/media\/1102"}],"wp:attachment":[{"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1861"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1861"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1861"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}