@article{oai:chuo-u.repo.nii.ac.jp:00006146,
 author = {高橋, 賢},
 issue = {4},
 journal = {商学論纂},
 month = {Mar},
 note = {application/pdf},
 pages = {147--165},
 title = {全部原価計算の説明能力の再検討と直接原価計算の現代的意義},
 volume = {55},
 year = {2014},
 yomi = {タカハシ, マサル}
}