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)
COOPER R.,"The Rise of Activity-Based Costing-Part Three : How Many Cost Drivers Do You Need, and How Do You Select Them?",Cost Management,,,1989,,,,https://cir.nii.ac.jp/crid/1572261550437076352,