@article{oai:cuc.repo.nii.ac.jp:00005928,
 author = {土屋, 清人 and TSUCHIYA, Kiyoto},
 issue = {2},
 journal = {千葉商大論叢},
 month = {Nov},
 pages = {139--159},
 title = {管理会計から考察する大規模修繕工事における非原価項目の問題点},
 volume = {57},
 year = {2019},
 yomi = {ツチヤ, キヨト}
}