@article{oai:meiji.repo.nii.ac.jp:00011687,
 author = {片岡, 洋人},
 journal = {会計論叢},
 month = {Feb},
 note = {Article},
 pages = {57--71},
 title = {原価計算制度の再検討と資産・負債アプローチ},
 volume = {8},
 year = {2013}
}