@article{oai:fukuyama-u.repo.nii.ac.jp:00005934,
 author = {飯塚, 勲},
 issue = {1},
 journal = {福山大学経済学論集},
 month = {Sep},
 note = {P(論文), First, this paper depicts environmental Changes of American industries in 1980's. Second, Cost Accounting issues emerging in American companies are made clear. Third, Approaches to solve cost accounting issues are examined. This paper concludes by referring to American and Japanese parallel in current disputes on cost accounting issues.},
 pages = {1--15},
 title = {経営環境の変化と原価計算の適応},
 volume = {14},
 year = {1989}
}