@article{oai:bunkyo.repo.nii.ac.jp:00003168,
 author = {志村, 正},
 journal = {経理研究, The Accounting Research},
 month = {2007-03-01, 2010-10-01},
 pages = {224--234},
 title = {BSCによる戦略と予算の連携について},
 volume = {50},
 year = {}
}