@article{oai:kansai-u.repo.nii.ac.jp:00008738,
 author = {Nakajima, Michiyasu},
 journal = {Kansai University review of business and commerce},
 month = {Mar},
 note = {application/pdf},
 pages = {27--46},
 title = {Evolution of Material Flow Cost Accounting (MFCA) : Characteristics on Development of MFCA Companies and Significance of Relevance of MFCA},
 volume = {11},
 year = {2009}
}