@article{oai:hannan-u.repo.nii.ac.jp:00001901,
 author = {水津, 雄三},
 issue = {3},
 journal = {阪南論集 社会科学編, Bulletin of Hannan University Social science},
 month = {Jan},
 note = {P(論文)},
 pages = {p61--79},
 title = {中小零細企業の企業経営をめぐる新しい問題（下）─営業費問題と収益性の新動向─},
 volume = {20},
 year = {1985}
}