@article{oai:kwansei.repo.nii.ac.jp:00019931,
 author = {小菅, 正伸 and Kosuga, Masanobu},
 issue = {2/3/4},
 journal = {商学論究},
 month = {Jan},
 pages = {329--352},
 title = {戦略管理会計の理論的基礎},
 volume = {43},
 year = {1996}
}