@article{oai:nebuta.repo.nii.ac.jp:00000283,
 author = {西谷, 順平 and Nishitani, Jumpei},
 issue = {1},
 journal = {青森公立大学経営経済学研究, Aomori Public College Journal of Management & Economics},
 month = {Sep},
 pages = {14--22},
 title = {歴史的原価の再検討－原価配分と価値評価の間で揺らぐ意義－},
 volume = {8},
 year = {2002},
 yomi = {ニシタニ, ジュンペイ}
}