@article{IBUSHIAkira:1991-03-30,
author="IBUSHI, Akira",
title="<ARTICLES>Die Kostennrechnung fur der vershiedent-artige Produkute aus kleine menge",
journal="The annual review",
ISSN="02881160",
publisher="Kagoshima Prefectural College",
year="1991",
month="mar",
volume="40",
number="",
pages="23-34",
URL="http://ci.nii.ac.jp/naid/110000048847/en/",
DOI="",
}