@article{oai:ynu.repo.nii.ac.jp:00002607,
 author = {中村, 博之},
 issue = {1/2},
 journal = {横浜経営研究},
 month = {Sep},
 note = {application/pdf},
 pages = {123--129},
 title = {ABBによる一般管理費予算に関する一考察},
 volume = {21},
 year = {2000}
}