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 "Goektuerk, Hakan",Activity-Based Costing (ABC)-advantages and disadvantages : how ABC can be applied to institutions of higher education,,Grin,2005,GRIN Verlagsprogramm,,9783638750837,,https://cir.nii.ac.jp/crid/1130000797640736128