Author	Title	Journal	ISSN	Publisher	Date	Volume	Number	Page	URL	URL(DOI)
IBUSHI Akira	<ARTICLES>Die Kostennrechnung fur der vershiedent-artige Produkute aus kleine menge	The annual review	02881160	Kagoshima Prefectural College	1991-03-30	40		23-34	http://ci.nii.ac.jp/naid/110000048847/en/