@article{oai:shumei-u.repo.nii.ac.jp:00000103,
 author = {山下, 修平 and Yamashita, Shuhei},
 journal = {秀明大学紀要},
 month = {Mar},
 note = {PDF},
 pages = {37--58},
 title = {王子製紙決算報告書を用いた2工場の比較 : 固定資産の勘定明細を中心に},
 volume = {15},
 year = {2018},
 yomi = {ヤマシタ, シュウヘイ}
}