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 Certified Management Accountant and Society of Management Accountants of Canada and Institute of Management Accountants and Consortium for Advanced Manufacturing--International,"Implementing target costing : a joint research project of the Society of Management Accountants of Canada, the Institute of Management Accountants, and the Consortium for Advanced Manufacturing--International",,Society of Management Accountants of Canada,1994,Management accounting practices handbook,,0920212891,,https://cir.nii.ac.jp/crid/1130000796403485824