@article{oai:ritsumei.repo.nii.ac.jp:00001302,
 author = {上總, 康行},
 issue = {6},
 journal = {立命館経営学, 立命館経営学},
 month = {Mar},
 pages = {15--32},
 title = {現場改善効果の見える化 : 機会損失を組み込んだ現場改善会計論},
 volume = {56},
 year = {2018}
}