@article{oai:bunkyo.repo.nii.ac.jp:00003167,
 author = {志村, 正},
 journal = {経理研究, The Accounting Research},
 month = {2005-03-01, 2010-10-01},
 pages = {225--237},
 title = {ABC／ABBにおけるキヤパシテイ管理問題の論点},
 volume = {48},
 year = {}
}