@article{oai:ritsumei.repo.nii.ac.jp:00001063,
 author = {堀井, 悟志},
 issue = {6},
 journal = {立命館経営学, 立命館経営学},
 month = {Mar},
 pages = {39--54},
 title = {製品イノベーションにおける予算管理の役割},
 volume = {51},
 year = {2013}
}