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
"Neff, Cole D.",Financial control by time absorption analysis : a tool for profit control,,"U.S. Small Business Administration, Office of Management Information and Training",1975,Small business management series,,,,https://cir.nii.ac.jp/crid/1130282271830116864