文献一覧: 大河内暁男 (著者)

1 0 0 0 OA 経営史からみた技術類型と企業者の技術選択

著者: 大河内暁男
出版者: 経営史学会
雑誌: 経営史学 (ISSN:03869113)
巻号頁・発行日: vol.5, no.2, pp.1-21,i, 1971-03-25 (Released:2010-11-18)

Technology in business enterprise is defined as the way of doing daily work; then, the definition of technical progress in business enterprise should be the change in the way of doing work; change here means the creation of a new way of doing work and the exploitation of new horizons in business activities. From this view point of “change in the way”, technology in business enterprise could, according to a) whether it implies the change or not, b) what is the character of the way of change, be classified into the following four traits, or classes. 1) Basic innovative technology, based mainly on scientific research, exploiting and providing a new technical sphere, for example, the discovery of penicillin and invention of a method of extracting it, which opened the world of antibiotic, 2) Applied technology, which develop the various potential possibilities in the technical sphere exploited by basic innovative technology, 3) Imitative technology, 4) Conventional unchanging technology, which refuses to be changed or fails to recognize the necessity of changing the way.For the growth of business enterprise, basic innovative technology has the most promising perspectives, protected by patent right, both domestic and international, though it is accompanied by the greatest risk.With applied technology, a business enterprise could have great success, sometimes greater than the achievement of “basic innovative technology” enterprise. This success is, however, limited only within the sphere defined by the basic innovative technology.Which class of technology should be used in a certain business enterprise is the problem of entrepreneurial choice, decided by the entrepreneur's perception of technology.

2021-02-05 11:07:00
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1 0 0 0 OA 産業革命期イギリスの工業における固定資本概念

著者: 大河内暁男
出版者: 経営史学会
雑誌: 経営史学 (ISSN:03869113)
巻号頁・発行日: vol.1, no.2, pp.25-42, 1966-09-30 (Released:2009-11-11)
参考文献数: 21

Fixed Capital in most of the manufacturing industries increased remarkably as a result of the industrial revolution. Research in the history of accounting indicates, however, that modern accounting methods, including depreciation and cost accounting to deal with the increased fixed capital, were gradually developed in the late nineteenth century. During the more than fifty year time lag, how was fixed capital treated in the accounting of the manufacturing business ; what delayed the appearance of industrial book-keeping?One important premise to remember is that during the eighteenth and nineteenth centuries lease of the workshop, including machines and other equipment was quite common in England. Industrialists could, by leasing, be relieved of the burden of heavy investment for fixed capital. Accordingly, their only interest in regard to fixed capital was the amount of rent, and they did not recognize the depreciation of the shops and equipment leased. This fact seems to be one of the main reasons why modern industrial accounting was delayed until the latter half of the nineteenth century.Before the end of the eighteenth century, however, some of the larger and leading enterprises had their own workshops and equipment. In such cases, they had to be aware of the annual depreciation of their own invested capital and the accounting of costs, which included transference of the depreciated capital value.For example, Samuel Oldknow, a famous muslin manufacture, recognized the transference of the fixed capital value to the value of his products ; but he did not list the depreciation. The annual decrease in value, or depreciation of the fixed capital, was clearly recognized in the trading account of the Soho Engine Manufactory, managed by Boulton and Watt, but they were hardly concerned about the transference.Thus, during the industrial revolution, the basic ideas about fixed capital had already begun to appear ; but so long as the lease of workshops was widespread, the concept of the fixed capital could not be generally recognized.