{"created":"2023-05-15T09:31:15.993755+00:00","id":322,"links":{},"metadata":{"_buckets":{"deposit":"39fac334-fa31-4c79-a993-1a8abfb19a4f"},"_deposit":{"created_by":10,"id":"322","owners":[10],"pid":{"revision_id":0,"type":"depid","value":"322"},"status":"published"},"_oai":{"id":"oai:fukuchiyama.repo.nii.ac.jp:00000322","sets":["1:47:49"]},"author_link":["398","397"],"item_3_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2017-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"74","bibliographicPageStart":"31","bibliographicVolumeNumber":"1","bibliographic_titles":[{"bibliographic_title":"福知山公立大学研究紀要"}]}]},"item_3_description_10":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"この論文の目的は，「サトウの切り餅」や「サトウのごはん」を製造販売しているサトウ食品工業がどのように企業成長してきたのかを整理し，2000 年から2016 年までの17 年間，どのようにファイナンスしてきたのか，その財務政策を考察することにある．サトウ食品工業は「サトウの切り餅」で培った製造技術を「サトウのごはん」へと転用して成長した．ファイナンスはもっぱら銀行借入に依存し，借入先の銀行を多様化し，1 行当たりの借入比率を引き下げている．その調整がメインバンクを定めないという意図に基づいているとすると，逃げ足の早い資金に依存するロールオーバー・リスクを抱えているおそれがある．キャッシュ・フローが安定しないために，短期借入金の増減が大きいからである．キャッシュ・フローが安定しない理由は在庫管理にある．また，同族企業であるサトウ食品は，執行役員制度をどのように活用するのか，どのように経営陣を構成するのかも重要な経営課題である．この論文では新潟県の包装餅業界を揺るがせ，競争環境を変化させる事態に発展した「切り餅訴訟」についても詳述している．","subitem_description_type":"Other"}]},"item_3_description_15":{"attribute_name":"表示順","attribute_value_mlt":[{"subitem_description":"3","subitem_description_type":"Other"}]},"item_3_source_id_1":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AA12783942","subitem_source_identifier_type":"NCID"}]},"item_3_source_id_19":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"24327662","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"齋藤, 達弘"},{"creatorName":"サイトウ, タツヒロ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"397","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Saito, Tatsuhiro","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"398","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2017-06-05"}],"displaytype":"detail","filename":"fukuchiyama1-3.pdf","filesize":[{"value":"22.9 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"fukuchiyama1-3","url":"https://fukuchiyama.repo.nii.ac.jp/record/322/files/fukuchiyama1-3.pdf"},"version_id":"a7465571-6c9c-4ff0-9926-60c1710bccdc"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"サトウ食品工業","subitem_subject_scheme":"Other"},{"subitem_subject":"企業成長","subitem_subject_scheme":"Other"},{"subitem_subject":"財務政策","subitem_subject_scheme":"Other"},{"subitem_subject":"メインバンク","subitem_subject_scheme":"Other"},{"subitem_subject":"同族企業","subitem_subject_scheme":"Other"},{"subitem_subject":"切り餅訴訟","subitem_subject_scheme":"Other"}]},"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":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"サトウ食品工業の企業成長と財務政策","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"サトウ食品工業の企業成長と財務政策"}]},"item_type_id":"3","owner":"10","path":["49"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-06-05"},"publish_date":"2017-06-05","publish_status":"0","recid":"322","relation_version_is_last":true,"title":["サトウ食品工業の企業成長と財務政策"],"weko_creator_id":"10","weko_shared_id":-1},"updated":"2023-05-15T09:41:32.159705+00:00"}