@article{oai:ynu.repo.nii.ac.jp:00010761,
 author = {高橋, 賢},
 issue = {2},
 journal = {横浜経営研究},
 month = {Feb},
 pages = {1--12},
 title = {<論説>わが国における直接原価計算の外部報告論争に関する一考察},
 volume = {40},
 year = {2020}
}