Author,Title,Journal,ISSN,Publisher,Date,Volume,Number,Page,URL,URL(DOI) 柳村 俊介,Dairy Farm Accounting System in the U. S. A.,Japanese Journal of Farm Management,03888541,The Farm Management Society of Japan,2000,38,1,45-48,https://cir.nii.ac.jp/crid/1390282679463370880,https://doi.org/10.11300/fmsj1963.38.1_45