Author,Title,Journal,ISSN,Publisher,Date,Volume,Number,Page,URL,URL(DOI) OTANI Haruo,What Makes “Profit per Hour” Variegated:,The Journal of Cost Accounting Research,1349-6530,The Japan Cost Accounting Association.,2018,42,1,45-57,https://cir.nii.ac.jp/crid/1390289387102243328,https://doi.org/10.20747/jcar.42.1_45