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 Certified Management Accountant and Society of Management Accountants of Canada and Institute of Management Accountants,Measuring the cost of capacity : a joint research project of the Society of Management Accountants of Canada and the Institute of Management Accountants,,Society of Management Accountants of Canada,1996,Management accounting practices handbook,,1896207588,,https://cir.nii.ac.jp/crid/1130282270118853888