@article{oai:ynu.repo.nii.ac.jp:00012374,
 author = {高橋, 賢},
 issue = {3},
 journal = {横浜国際社会科学研究},
 month = {Jan},
 pages = {1--14},
 title = {Charles T. Horngren の直接原価計算論},
 volume = {27},
 year = {2023}
}