@article{oai:kaetsu.repo.nii.ac.jp:00000863,
 author = {片岡, 義雄 and Kataoka, Yoshio},
 journal = {研究論集, Nihon Woman's Junior College of Economics annual reports of studies},
 month = {Feb},
 note = {2, KJ00004698392},
 pages = {17--27},
 title = {直接原価会計に関する若干の考察},
 volume = {9},
 year = {1964},
 yomi = {カタオカ, ヨシオ}
}