@article{oai:hannan-u.repo.nii.ac.jp:00002300,
 author = {上田, 雅通},
 issue = {6},
 journal = {阪南論集},
 month = {Jun},
 note = {P(論文)},
 pages = {85--119},
 title = {「原価配分」の検討─リトルトン・ジンマーマンの所説─},
 volume = {9},
 year = {1974}
}