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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; Fukushima, Yoshiharu - In: 商学討究 (Shogaku Tokyu) 42 (1991) 2/3, pp. 383-406
Persistent link: https://www.econbiz.de/10010963911
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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; Fukusima, Yoshiharu; Fukushima, … - In: 商学討究 (Shogaku Tokyu) 44 (1994) 3, pp. 199-206
Persistent link: https://www.econbiz.de/10010964093
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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; Fukushima, Yoshiharu - In: 商学討究 (Shogaku Tokyu) 30 (1980) 4, pp. 73-89
Persistent link: https://www.econbiz.de/10010964281
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原価計算論の黎明 = The Dawning of Cost Accounting
Fukusima, Yoshiharu; Fukushima, Yoshiharu - In: 商学討究 (Shogaku Tokyu) 38 (1988) 3/4, pp. 217-237
Persistent link: https://www.econbiz.de/10010964538
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直接原価計算における「貢献」概念前史 = The Beginnings of Contribution Approach
Fukusima, Yoshiharu; Fukushima, Yoshiharu - In: 商学討究 (Shogaku Tokyu) 32 (1981) 1, pp. 74-95
Persistent link: https://www.econbiz.de/10010964671
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レリバンス・ロスト時代の管理会計(論)発達史 = Relevance Lost and the History of Management Accounting
Fukusima, Yoshiharu; Fukushima, Yoshiharu - In: 商学討究 (Shogaku Tokyu) 44 (1994) 3, pp. 181-198
Persistent link: https://www.econbiz.de/10010965083
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実際総合原価計算における物の流れの仮定 = Physical Flow Assumptions in Process Cost Systems
Fukushima, Yoshiharu; Fukusima, Yoshiharu - In: 商学討究 (Shogaku Tokyu) 46 (1996) 2/3, pp. 69-93
Persistent link: https://www.econbiz.de/10010965388