Author	Title	Journal	ISSN	Publisher	Date	Volume	Number	Page	URL	URL(DOI)
Watanabe Takeo	An Analysis of the Contextual Factors of the Overhead Cost and Its Allocation System Accuracy	The journal of commerce	02867702	Chuo University	2000-03-00	41	5	275-295	http://ci.nii.ac.jp/naid/110000232315/en/