@article{oai:ynu.repo.nii.ac.jp:00012550,
 author = {高橋, 賢},
 issue = {4},
 journal = {横浜国際社会科学研究},
 month = {Feb},
 pages = {1--10},
 title = {直接原価計算における固定費管理},
 volume = {27},
 year = {2023}
}