@article{oai:ynu.repo.nii.ac.jp:00007759,
 author = {高橋, 賢},
 issue = {3},
 journal = {横浜経営研究},
 month = {Dec},
 pages = {123(435)--133(445)},
 title = {機会原価による操業度差異分析の再検討},
 volume = {33},
 year = {2012}
}