@article{oai:waseda.repo.nii.ac.jp:00012885,
 author = {Shimizu, Takashi and 清水, 孝},
 journal = {早稲田商學},
 month = {Mar},
 pages = {33--57},
 title = {脱予算経営における経営改革の方法},
 volume = {418/419},
 year = {2009}
}