@article{oai:nagano.repo.nii.ac.jp:00000740,
 author = {宮坂, 正治},
 issue = {3-4},
 journal = {長野大学紀要, ACADEMIC BULLETIN OF NACANO UNIVERSITY},
 month = {Mar},
 note = {application/pdf},
 pages = {27--43},
 title = {機会原価論 : 会計学的研究(I): Opportunity Costの性格},
 volume = {1},
 year = {1980}
}