@article{oai:kagawa-u.repo.nii.ac.jp:00005620,
 author = {田中, 嘉穂 and Tanaka, Yoshiho},
 issue = {4～6},
 journal = {香川大学経済論叢, Kagawa University economic review},
 month = {Feb},
 pages = {64--81},
 title = {原価管理における予算と標準原価},
 volume = {46},
 year = {1974},
 yomi = {タナカ, ヨシホ}
}