@article{oai:kaetsu.repo.nii.ac.jp:00000872,
 author = {杉澤, 新一 and Sugisawa, Shinichi},
 journal = {研究論集, Nihon Woman's Junior College of Economics annual reports of studies},
 month = {Mar},
 note = {3, KJ00004698401},
 pages = {51--67},
 title = {近代的原価管理の概念とその領域},
 volume = {10},
 year = {1964},
 yomi = {スギサワ, シンイチ}
}