@article{oai:kwansei.repo.nii.ac.jp:00027841, author = {椿本, 晃久 and Tsubakimoto, Teruhisa}, issue = {3}, journal = {商学論究, Journal of Business Administration}, month = {Mar}, pages = {109--122}, title = {マネジメント・コントロールを考慮した経営計画の一手法}, volume = {66}, year = {2019} }