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
"Banker, Rajiv Dushyant",Studies in cost allocation and efficency evaluation,,UMI/Yushodo,1982,Yushodo current research series : unpublished thesis on managerial accounting,,,,https://cir.nii.ac.jp/crid/1130000798397202048