@article{oai:okinawauniversity.repo.nii.ac.jp:00001518,
 author = {伊波, 盛伸 and Iha, Seishin},
 issue = {1},
 journal = {沖大経済論叢 = OKIDAI KEIZAI RONSO},
 month = {Mar},
 pages = {23--59},
 title = {利益計画の基本と応用(上）},
 volume = {7},
 year = {1983}
}