@article{oai:kwansei.repo.nii.ac.jp:00025408,
 author = {関野, 賢 and Sekino, Masaru},
 issue = {2},
 journal = {商学論究},
 month = {Jan},
 pages = {131--150},
 title = {コントローリングと計算価格},
 volume = {64},
 year = {2017}
}