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 "Pyhrr, Peter A.",Zero-base budgeting : a practical management tool for evaluating expenses,,Wiley,1973,Wiley series on systems and controls for financial management,,047170234X,,https://cir.nii.ac.jp/crid/1130282273255499648