@article{oai:bunkyo.repo.nii.ac.jp:00003195,
 author = {志村, 正},
 journal = {情報研究, Information and Communication Studies},
 month = {1998-01-01, 2011-02-22},
 note = {"Cost Accounting Systems" and "Special Cost Studies" has been used as a general concept since these deal with Japanese "Cost Accounting Standard". But they are used as a word with many meaning in many papers and books.
　Also, there is opinion that the development of information technology (both hard. and soft) recently not only make vague but make nonsense.
　So, this paper considers problems by clarifying a meaning of these concepts, and asserts that these still make sense in spite of the development of information technology. And finally it briefly considers the use of ABC(Activity-Based Costing) in cost accouting systems in the light of several conditions of it's systems.},
 pages = {15--27},
 title = {「原価計算制度」と「特殊原価調査」に対する考察},
 volume = {19},
 year = {}
}