@article{oai:waseda.repo.nii.ac.jp:00013429,
 author = {Otani, Haruo and 庵谷, 治男},
 journal = {商学研究科紀要},
 month = {Mar},
 pages = {133--144},
 title = {製品製造現場の利益管理},
 volume = {72},
 year = {2011}
}