@article{oai:rku.repo.nii.ac.jp:00007167, author = {味水, 佑毅}, issue = {1}, journal = {流通経済大学流通情報学部紀要, Journal of the Faculty of Distribution and Logistics Systems, Ryutsu Keizai University}, month = {Oct}, note = {P(論文)}, pages = {29--55}, title = {トラック運送事業者へのABCの適用 : 原価計算マニュアルの検討を通じて}, volume = {24}, year = {2019}, yomi = {ミスイ, ユウキ} }