@article{oai:barrel.repo.nii.ac.jp:00000434,
 author = {前田, 陽},
 issue = {1},
 journal = {商学討究},
 month = {Jul},
 note = {論説},
 pages = {187--206},
 title = {日本電気における原価管理システム進化の考察(3)},
 volume = {59},
 year = {2008}
}