@article{oai:chuo-u.repo.nii.ac.jp:00006145,
 author = {髙橋, 史安},
 issue = {4},
 journal = {商学論纂},
 month = {Mar},
 note = {application/pdf},
 pages = {115--146},
 title = {原価会計システムの現状と課題},
 volume = {55},
 year = {2014},
 yomi = {タカハシ, フミヤス}
}