@article{oai:sgul.repo.nii.ac.jp:00000067,
 author = {朴, 貞子},
 issue = {4},
 journal = {札幌学院商経論集 = Sapporo Gakuin University review of economics and business},
 month = {Mar},
 note = {Bulletin},
 pages = {181--199},
 title = {ABC/ABM による品質管理活動の可視化},
 volume = {22},
 year = {2006}
}