@article{oai:ynu.repo.nii.ac.jp:00002720,
 author = {松尾, 敏行},
 journal = {実践経営 : 実践経営学会機関誌 = Practice of management},
 month = {},
 pages = {23--29},
 title = {環境管理会計: 環境会計における費用対効果},
 volume = {39},
 year = {2002}
}