@article{oai:aichiu.repo.nii.ac.jp:00000838,
 author = {村松, 幸廣},
 issue = {51},
 journal = {経営会計研究, Journal of management and accounting. The Keiei-kaikei kenkyu},
 month = {Nov},
 note = {40000824125},
 pages = {67--86},
 title = {セールス・マネジメントの新展開},
 year = {1988}
}