@article{oai:tiu-tijc.repo.nii.ac.jp:00000240,
 author = {会田, 富士朗 and Aida, Fujio},
 journal = {研究紀要, Bulletin of Tsukuba International University},
 month = {},
 note = {In this article, we examined the Activity Based Costing in a public sector. We can discover a problem by introducing an Activity Based Costing. By a former method, a flat cut of a budget was performed. However, by introduction of an Activity Based Costing, We can improve duties in pinpoint. Such a cost information is the information that is plain for a citizen. Furthermore, an Activity Based Costing promotes efficiency of duties. It has to be careful to apply an Activity Based Costing to an indirect support task. In addition, We must examine a problem of unused resources., 12, KJ00004763113, P},
 pages = {117--125},
 title = {公的部門における活動基準原価計算},
 volume = {13},
 year = {2007},
 yomi = {アイダ, フジオ}
}