著者名,タイトル,雑誌名,ISSN,出版者名,出版日付,巻,号,ページ,URL,URL(DOI)
Nakajima,Improvement activities and budget control by MFCA,J. Cost Acc. Res.,,,2012,36,2,15,https://cir.nii.ac.jp/crid/1370851032011760900,