Otsuki Harumi
   Department   Undergraduate School  , School of Business Administration
   Position   Associate Professor
Language Japanese
Publication Date 2003/11
Type Academic Journal
Title A Conceptual Framework for Constructing Cost Estimation Systems in Target Cost Management
Contribution Type Sole-authored
Journal KAIKEI (Accounting)
Volume, Issue, Page pp.72-85
Author and coauthor Otsuki, Harumi
ISSN 03872963
NAID 40005985985