@article{oai:tiu-tijc.repo.nii.ac.jp:00000310,
 author = {会田, 富士朗 and Aida, Fujio},
 journal = {研究紀要, Bulletin of Tsukuba International University},
 month = {},
 note = {4, KJ00009315839, P},
 pages = {51--62},
 title = {活動基準原価計算と時間主導型活動基準原価計算について},
 volume = {20},
 year = {2014},
 yomi = {アイダ, フジオ}
}