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複数基準配賦法と自家消費サ-ビス = Dual Distribution Base and Self-Service Costs
Fukusima, Yoshiharu, (1991)
久野光朗著『会計歳時記』(同文館 1993)(23)+pp.437 = Mitsuro Kuno, Essays on Accounting History,(Doubunkan Shuppan Co.Ltd.,1993)(23)+pp.437
Noguchi, Masayoshi, (1994)
原価計算論の黎明 = The Dawning of Cost Accounting
Fukusima, Yoshiharu, (1988)