@article{oai:kwansei.repo.nii.ac.jp:00020066,
 author = {小菅, 正伸 and Kosuga, Masanobu},
 issue = {2},
 journal = {商学論究},
 month = {Dec},
 pages = {13--34},
 title = {活動基準責任会計の展開 : 活動基準予算管理を中心として},
 volume = {48},
 year = {2000}
}