@article{oai:takamatsu-u.repo.nii.ac.jp:00006311, author = {瀬戸, 廣明}, journal = {高松大学紀要, Research bulletin of Takamatsu University}, month = {Sep}, note = {application/pdf, This paper describes using AIC based on a survey of personal interviews of manufacturers through 1986, 1996 and 2006 that the cost of manufacture (CM), which is S (the value of the realized cost of manufacture expressed as the percentage if the realized retail selling price is 100 in the traditional small retailer channel) >L (the value of the realized cost of manufacture expressed as the percentage if the realized retail selling price is 100 in the chain supermarket or the mass-sale specialty store channel), S=L or S