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 American Management Association,"New controls for fixed and variable costs : organizing for productivity and cost control, effective production control, a program for cost reduction, a flexible budget for overhead expense",,American Management Association,1948,Production series,,,,https://cir.nii.ac.jp/crid/1130282269133619584