著者名,論文名,雑誌名,ISSN,出版者名,出版日付,巻,号,ページ,URL,URL(DOI) 桜井 通晴 and Paul D. Scarbrough,Managerial Significance of Activity-Based Costing and Activity-Based Cost Management,専修経営学論集 = Business review of the Senshu University,03864375,Tokyo : 専修大学経営学会,1994-10,,59,p51-94,https://cir.nii.ac.jp/crid/1520009409209767040,