@article{oai:kwansei.repo.nii.ac.jp:00020313,
 author = {小菅, 正伸 and Kosuga, Masanobu},
 issue = {4},
 journal = {商学論究},
 month = {Mar},
 pages = {25--53},
 title = {ビジネス・プロセス管理会計論の基本問題},
 volume = {56},
 year = {2009}
}