@article{oai:cgu.repo.nii.ac.jp:00000821,
 author = {大澤, 一雄 and Osawa, Kazuo},
 issue = {2},
 journal = {中央学院大学商経論叢, The Chuo-Gakuin University Review of Economics & Commerce},
 month = {Mar},
 note = {3, KJ00005592199, Article},
 pages = {37--51},
 title = {メレロヴィッツの販売原価カルクラチオンに関する一考察},
 volume = {23},
 year = {2009},
 yomi = {オオサワ, カズオ}
}