@article{oai:tcue.repo.nii.ac.jp:00000777,
 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, KJ00010162159, 論文, Article},
 pages = {17--30},
 title = {予算管理の問題点とその対策},
 volume = {58},
 year = {2016},
 yomi = {ナカムラ, アキヨシ}
}