@article{oai:ynu.repo.nii.ac.jp:00007779,
 author = {高橋, 賢},
 issue = {4},
 journal = {横浜経営研究},
 month = {Mar},
 pages = {33(171)--44(182)},
 title = {連結原価計算とＡＢＣ},
 volume = {34},
 year = {2014}
}