The Journal of Cost Accounting Research
Online ISSN : 2432-034X
Print ISSN : 1349-6530
ISSN-L : 1349-6530
Kaizen Costing (Cost Improvement) Through Centralization and Commonization of Banking Operations :
Consideration with a Viewpoint of Target Costing Approach
Mitsuru AKIYAMA
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2019 Volume 43 Issue 1 Pages 68-80

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[in Japanese]
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© 2019 The Japan Cost Accounting Association
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