@article{oai:tiu-tijc.repo.nii.ac.jp:00000085,
 author = {會田, 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cost accounting method for industrial society, has completely lost its usefulness at automated factories, making it an out of date system. The quaternary cost system is the method of classifying cost elements into four categories. And this is the cost system suitable for computerizational society., 5, KJ00004011013, P},
 pages = {1--13},
 title = {四要素原価計算の特質},
 volume = {5},
 year = {1999},
 yomi = {アイダ, フジオ}
}