@article{oai:kaetsu.repo.nii.ac.jp:00000896,
 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 = {Apr},
 note = {3, KJ00004698425},
 pages = {41--62},
 title = {見積原価計算の活用},
 volume = {13},
 year = {1966},
 yomi = {スギサワ, シンイチ}
}