@article{oai:cgu.repo.nii.ac.jp:00000174,
 author = {大澤, 一雄 and Osawa, Kazuo},
 issue = {2},
 journal = {中央学院大学社会システム研究所紀要, Bulletin of the Social System Research Institute Chuo Gakuin University},
 month = {Mar},
 note = {When the enterprise fulfilled the Sale, the enterprise fulfilled the cash inflow as the amount of sales. As cash inflow was attend by time lag, this time lag was treated with accounting procedure. This accounting procedure was treated in this article., 1, KJ00005202959, 論文, Article},
 pages = {1--19},
 title = {販売計画プロセスに関する一考察},
 volume = {9},
 year = {2009},
 yomi = {オオサワ, カズオ}
}