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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)
イギリスの予定原価計算論 : 19世紀末および20世紀初頭における発展 = Some Notes on "Predetermined Costing" in England around the Turn of the 29th Century
Fukusima, Yoshiharu, (1980)
原価計算論の黎明 = The Dawning of Cost Accounting
Fukusima, Yoshiharu, (1988)