@article{oai:ynu.repo.nii.ac.jp:00002217,
 author = {吉川, 武男},
 issue = {3},
 journal = {横浜経営研究},
 month = {Mar},
 note = {application/pdf},
 pages = {217--220},
 title = {Wayne, J. Morse, Cost Accounting: Processing, Evaluating, Using Cost Data, Addison-Wesley Pub. Co., 1978},
 volume = {1},
 year = {1981}
}