@article{oai:kaetsu.repo.nii.ac.jp:00000859, author = {佐藤, 俊夫 and Sato, Toshio}, journal = {研究論集, Nihon Woman's Junior College of Economics annual reports of studies}, month = {Aug}, note = {9, KJ00004781605, 研究, Studies}, pages = {135--142}, title = {J・H・ブリスの経営比率体系再考 : 管理分析への萌芽}, volume = {8}, year = {1962}, yomi = {サトウ, トシオ} }