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 "Howard, Arley A.",Cost analysis of distribution channels : an empirical determination of the optimal channel strategy,,"UMI,Yushodo",1988,Yushodo current research series : unpublished thesis on managerial accounting,,,,https://cir.nii.ac.jp/crid/1130282271151614208