{"created":"2023-06-23T12:19:34.383649+00:00","id":10588,"links":{},"metadata":{"_buckets":{"deposit":"c98745ee-205c-400b-9847-8d804b863717"},"_deposit":{"created_by":21,"id":"10588","owners":[21],"pid":{"revision_id":0,"type":"depid","value":"10588"},"status":"published"},"_oai":{"id":"oai:asahi-u.repo.nii.ac.jp:00010588","sets":["46:182:393"]},"author_link":["838","8300"],"item_10001_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2010-03-31","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"89","bibliographicPageStart":"77","bibliographicVolumeNumber":"24","bibliographic_titles":[{"bibliographic_title":"朝日大学経営論集"},{"bibliographic_title":"Asahi business review","bibliographic_titleLang":"en"}]}]},"item_10001_creator_3":{"attribute_name":"著者別名","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"Gotoh, Hiroyuki"}],"nameIdentifiers":[{"nameIdentifier":"8300","nameIdentifierScheme":"WEKO"}]}]},"item_10001_description_12":{"attribute_name":"論文ID（NAID）","attribute_value_mlt":[{"subitem_description":"110009431814","subitem_description_type":"Other"}]},"item_10001_description_19":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_10001_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"2008年8月に黒字倒産した不動産企業U社のキャッシュフロー分析を行なった。その結果、棚卸資産の増加などによって営業キャッシュフロー(CF)がマイナス(資金流出)続きであったこと、この棚卸資産の増加を賄うために有利子負債が急増し、借入れオーバーで、その返済余力は微弱であったこと、棚卸資産が膨張したことで短期資金が不足していたことが分かった。また、棚卸資産が膨張したのは、月商(売上高)が増加したこと、在庫月数が異常に延びたことなどが主因であり、在庫月数が延びたことで立替月数も延び続け、営業活動での資金繰りが悪化して債務の返済資金を確保できなかったことが判明した。","subitem_description_type":"Abstract"}]},"item_10001_heading_23":{"attribute_name":"見出し","attribute_value_mlt":[{"subitem_heading_banner_headline":"研究ノート","subitem_heading_language":"ja"},{"subitem_heading_banner_headline":"NOTES","subitem_heading_language":"en"}]},"item_10001_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN10012342","subitem_source_identifier_type":"NCID"}]},"item_10001_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0913-3712","subitem_source_identifier_type":"ISSN"}]},"item_10001_textarea_24":{"attribute_name":"所属","attribute_value_mlt":[{"subitem_textarea_value":"朝日大学経営学部経営学科\n"}]},"item_10001_textarea_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_textarea_value":"朝日大学経営学会\nAsahi University Academy of Business Administration"}]},"item_10001_version_type_20":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"後藤, 宏行"}],"nameIdentifiers":[{"nameIdentifier":"838","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"9000006626667","nameIdentifierScheme":"CiNii ID","nameIdentifierURI":"http://ci.nii.ac.jp/nrid/9000006626667"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2019-02-13"}],"displaytype":"detail","filename":"keiron24_7789_2010.pdf","filesize":[{"value":"938.2 kB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"keiron24_7789_2010","url":"https://asahi-u.repo.nii.ac.jp/record/10588/files/keiron24_7789_2010.pdf"},"version_id":"2eaa7a3b-1824-40ee-8933-2336005f8410"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"journal article","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"企業のキャッシュフロー分析 : 黒字倒産企業の事例","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"企業のキャッシュフロー分析 : 黒字倒産企業の事例"},{"subitem_title":"Cash Flow Analysis on Group Accounts : The Case of a Black-ink Bankrupt Company","subitem_title_language":"en"}]},"item_type_id":"10001","owner":"21","path":["393"],"pubdate":{"attribute_name":"公開日","attribute_value":"2019-02-13"},"publish_date":"2019-02-13","publish_status":"0","recid":"10588","relation_version_is_last":true,"title":["企業のキャッシュフロー分析 : 黒字倒産企業の事例"],"weko_creator_id":"21","weko_shared_id":-1},"updated":"2023-12-19T06:02:34.440401+00:00"}