@article{oai:ynu.repo.nii.ac.jp:00012582,
 author = {高橋, 賢},
 issue = {1},
 journal = {横浜経営研究},
 month = {Sep},
 pages = {45--63},
 title = {<論説>直接原価計算と原価計算基準},
 volume = {43},
 year = {2022}
}