@techreport{oai:redcross.repo.nii.ac.jp:00004736,
 author = {松永, 祐 and 西田, 節子},
 issue = {1},
 month = {Sep},
 title = {ＤＰＣデータを利用した原価計算の導入（第２報）},
 year = {2013}
}