著者名,書名,版表示,出版者名,出版年,シリーズ名,番号,ISBN,ISSN,URL
"Municipal Finance Officers Association of the United States and Canada and Lowe, Frank A. and Cope, Orin K. and Cunningham, Joseph M.",Performance budgeting and unit cost accounting for governmental units : discussions during a workshop session,,Municipal Finance Officer's Association,1954,Accounting publication series,,,,https://cir.nii.ac.jp/crid/1130000794348419840