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 "Smullen, John",Balanced scorecards and activity-based management : the practical application,,FT Pitman,1997,Financial Times management briefings,,0273632655,,https://cir.nii.ac.jp/crid/1130282272645014144