著者名,論文名,雑誌名,ISSN,出版者名,出版日付,巻,号,ページ,URL,URL(DOI) L. Conteh,Cost and unit cost calculations using step-down accounting,Health Policy and Planning,1460-2237,Oxford University Press (OUP),2004-02-01,19,2,127-135,https://cir.nii.ac.jp/crid/1360582951008174848,https://doi.org/10.1093/heapol/czh015