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 Institute of Certified Public Accountants,Assisting clients in determining pricing for manufactured products,,American Institute of Certified Public Accountants,1985,Management advisory services practice aids,,,,https://cir.nii.ac.jp/crid/1130282269136539008