@article{oai:hachinohe-hachitan.repo.nii.ac.jp:00000830,
 author = {松本, 寿文},
 issue = {29},
 journal = {八戸大学紀要},
 month = {Dec},
 pages = {73--92},
 title = {米国製造業における間接費処理（2）},
 year = {2004}
}