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          <dc:title>ABC／ABBにおけるキヤパシテイ管理問題の論点</dc:title>
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            <jpcoar:creatorName>志村, 正</jpcoar:creatorName>
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          <jpcoar:subject subjectScheme="Other">実際的生産能力</jpcoar:subject>
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          <jpcoar:subject subjectScheme="Other">クローズドループ・モデル</jpcoar:subject>
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          <dc:publisher>中央大学経理研究所</dc:publisher>
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          <jpcoar:sourceTitle>経理研究</jpcoar:sourceTitle>
          <jpcoar:sourceTitle xml:lang="en">The Accounting Research</jpcoar:sourceTitle>
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