@article{oai:niigata-u.repo.nii.ac.jp:00002887, author = {李, 健泳}, issue = {1}, journal = {原価計算研究, 原価計算研究}, month = {Jan}, pages = {62--76}, title = {原価低減と日本的管理スタイル}, volume = {21}, year = {1997} }