@article{oai:cgu.repo.nii.ac.jp:00000763,
 author = {大澤, 一雄 and Osawa, Kazuo},
 issue = {1},
 journal = {中央学院大学商経論叢, The Chuo-Gakuin University Review of Economics & Commerce},
 month = {Dec},
 note = {2, KJ00001404129},
 pages = {91--99},
 title = {キルガー原価理論に関する一考察},
 volume = {19},
 year = {2004},
 yomi = {オオサワ, カズオ}
}