@article{oai:tiu-tijc.repo.nii.ac.jp:00000120,
 author = {会田, 富士朗 and AIDA, Fujio},
 journal = {研究紀要, Bulletin of Tsukuba International University},
 month = {Mar},
 note = {As industrial society is being replaced by computerizational society, cost accounting is now faced with the need of a radical reform. The trinary cost system, the cost accounting method for industrial society, has completely lost its usefulness at automated factories. The quaternary cost system is the method of classifying cost elements into four categories. And this is the cost system suitable for computerizational society. At the quaternary cost system, concepts of direct costs are refined., 7, KJ00004011193, P},
 pages = {37--46},
 title = {直接費概念の再検討},
 volume = {7},
 year = {2001},
 yomi = {アイダ, フジオ}
}