@article{oai:tcue.repo.nii.ac.jp:00000753,
 author = {中村, 彰良 and Nakamura, Akiyoshi},
 issue = {4},
 journal = {高崎経済大学論集, The Economic Journal of Takasaki City University of Economics},
 month = {Mar},
 note = {3, KJ00009694919, 論文, Article},
 pages = {17--28},
 title = {脱予算管理と日本企業への適用可能性},
 volume = {57},
 year = {2015},
 yomi = {ナカムラ, アキヨシ}
}