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          <dc:title>19世紀の費用理論とシュマーレンバッハの費用理論—ドイツ原価計算論史の一齣—</dc:title>
          <dc:title>Die kostentheorie im 19. Jarhundert und die kostentheorie Schmalenbachs</dc:title>
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          <dc:creator>ヒラバヤシ, ヨシヒロ</dc:creator>
          <dc:creator>Hirabayashi, Yoshihiro</dc:creator>
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