Author,Title,Journal,ISSN,Publisher,Date,Volume,Number,Page,URL,URL(DOI) KOZAKAI Masakazu,Relationships between Requirements of Implementation ABC/ABM and Transformation of ABC System,The Journal of Cost Accounting Research,1349-6530,The Japan Cost Accounting Association.,2004,28,1,43-53,https://cir.nii.ac.jp/crid/1390282680801046656,https://doi.org/10.20747/jcar.28.1_43