@article{oai:fukuyama-u.repo.nii.ac.jp:00005946,
 author = {飯塚, 勲},
 issue = {2},
 journal = {福山大学経済学論集},
 month = {Mar},
 note = {P(論文)},
 pages = {52--69},
 title = {新しい製造環境と原価計算の多元化},
 volume = {14},
 year = {1990}
}