@article{oai:rikkyo.repo.nii.ac.jp:00002148,
 author = {敷田, 禮二 and Shikida, Reiji},
 issue = {3},
 journal = {立教經濟學研究},
 month = {},
 note = {P(論文), 資料},
 pages = {197--212},
 title = {郵便事業の原価計算(上)},
 volume = {42},
 year = {1989}
}