@article{oai:rose-ibadai.repo.nii.ac.jp:00013945,
 author = {佐藤, 英一 and SATOH, Eiichi},
 journal = {茨城大学人文学部紀要. 社会科学論集},
 month = {Mar},
 note = {application/pdf, 論文(Article)},
 pages = {45--54},
 title = {製造原価明細書で見る上場会社の原価計算},
 volume = {57},
 year = {2014}
}