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
"Howell, Robert A.",Cost Management for tomorrow : seeking the competitive edge,,Financial Executives Reserch Foundation,1992,FERF research,,0910586853,,https://cir.nii.ac.jp/crid/1130000795134403712