@article{oai:doshisha.repo.nii.ac.jp:00014507,
 author = {西田, 芳次郎 and Nishida, Yoshijiro},
 issue = {2-3},
 journal = {同志社商学, Doshisha Shogaku (The Doshisha Business Review)},
 month = {Oct},
 note = {研究, 栗栖弘典教授 定年退職記念号, application/pdf},
 pages = {170--183},
 title = {ルンメル統一原価計算の発想},
 volume = {45},
 year = {1993},
 yomi = {ニシダ, ヨシジロウ}
}