@article{oai:fukuoka-u.repo.nii.ac.jp:00004583,
 author = {Tasaka, Ko and Umeda, Shu and 田坂, 公 and 梅田, 充},
 issue = {1-2},
 journal = {福岡大学商学論叢, Fukuoka University Review of Commercial Sciences},
 month = {Mar},
 note = {application/pdf},
 pages = {189--207},
 title = {原価企画活動に効果的な要因分析 : 製造業と非製造業との比較を通じて},
 volume = {63},
 year = {2019},
 yomi = {タサカ, コウ and ウメダ, シュウ}
}