@article{oai:shudo-u.repo.nii.ac.jp:00002243,
 author = {上領, 英之 and カミリョウ , ヒデユキ and Kamiryo, Hideyuki},
 journal = {修道商学},
 month = {Sep},
 note = {P(論文)},
 pages = {315--352},
 title = {Equations Connecting the Break-Even Point (BEP) with Net Sales and Returns/Pro ts: Commonly to Macro and Micro},
 volume = {55-1},
 year = {2014},
 yomi = {カミリョウ , ヒデユキ}
}