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
National Association of Cost Accountants (U.S.),Direct costing,,National Association of Cost Accountants,1953,N.A.C.A. bulletin,,,,https://cir.nii.ac.jp/crid/1130000798072896512