Author,Title,Journal,ISSN,Publisher,Date,Volume,Number,Page,URL,URL(DOI) Koizumi Yuka,Process Costing on the Assumption that No Waste accrues from Beginning Inventories of Work in Process,"The Journal of Management Accounting, Japan",09187863,The Japanese Association of Management Accounting,2014-03-20,22,1,27-47,https://cir.nii.ac.jp/crid/1390001288142753408,https://doi.org/10.24747/jma.22.1_27