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
"Pattillo, James W.","Zero-base budgeting : a planning, resource allocation, and control tool",,National Association of Accountants,1977,NAA publication,,,,https://cir.nii.ac.jp/crid/1130282268674413312