@article{oai:bunkyo.repo.nii.ac.jp:00003538,
 author = {志村, 正},
 journal = {経理研究},
 month = {2012-03-01, 2013-12-20},
 pages = {228--238},
 title = {ストレッチ・ターゲットをめぐる論点と課題},
 volume = {Vol.55},
 year = {}
}