@article{oai:doshisha.repo.nii.ac.jp:00013471,
 author = {近藤, 恭正 and Kondo, Yasumasa},
 issue = {2},
 journal = {同志社商学, Doshisha Shogaku (The Doshisha Business Review)},
 month = {Sep},
 note = {紹介, application/pdf},
 pages = {130--136},
 title = {O. H. Jacobs: Aussagemoglichleiten und Grenzen der industriellen Kostenrechnung aus Kostentheoretischer Sicht},
 volume = {21},
 year = {1969},
 yomi = {コンドウ, ヤスマサ}
}