著者名,論文名,雑誌名,ISSN,出版者名,出版日付,巻,号,ページ,URL,URL(DOI) "Nakajima, Michiyasu and Tobita, Kojiro",Reconstruction of the Management Accounting System based on Material Flow Cost Accounting (MFCA) and Throughput Accounting (TA): Expansion of the Concept of Opportunity Cost,Kansai University review of business and commerce,13448455,"Faculty of Business and Commerce, Kansai University",2019-03,18,,35-49,https://cir.nii.ac.jp/crid/1050564289015776896,