@article{oai:nagano.repo.nii.ac.jp:00000759,
 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 = {107--123},
 title = {機会原価論 : 会計学的研究(II): Opportunity Costと利潤},
 volume = {2},
 year = {1981}
}