@article{oai:kagawa-u.repo.nii.ac.jp:00006139, author = {田中, 嘉穂 and Tanaka, Yoshiho}, issue = {2}, journal = {香川大学経済論叢, Kagawa University economic review}, month = {Sep}, pages = {375--435}, title = {Problems in cost management in manufacturing companies in Japan — The situation of 1990 —}, volume = {66}, year = {1993}, yomi = {タナカ, ヨシホ} }