@article{oai:kwansei.repo.nii.ac.jp:00020181,
 author = {小菅, 正伸 and Kosuga, Masanobu},
 issue = {1},
 journal = {商学論究},
 month = {Jun},
 pages = {1--24},
 title = {予算管理無用論とBBモデル},
 volume = {51},
 year = {2003}
}