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 "Cooper, Robin and Slagmulder, Regine",Target costing and value engineering,,"Productivity Press,IMA Foundation for Applied Research",1997,Strategies in confrontational cost management series,,1563271729,,https://cir.nii.ac.jp/crid/1130000796474669568