@article{oai:kwansei.repo.nii.ac.jp:00020133,
 author = {小菅, 正伸 and Kosuga, Masanobu},
 issue = {1/2},
 journal = {商学論究},
 month = {Dec},
 pages = {145--170},
 title = {活動基準予算管理と資源消費会計},
 volume = {50},
 year = {2002}
}