Author,Title,Journal,ISSN,Publisher,Date,Volume,Number,Page,URL,URL(DOI) "板垣, 忠",A note on the controversy of direct costing : some questions to the proponents of direct costing,山口經濟學雜誌,05131758,山口大學經濟學會,1965-09-30,16,1,83-101,https://cir.nii.ac.jp/crid/1050001337456653056,