@article{oai:barrel.repo.nii.ac.jp:00004945,
 author = {手島, 直樹},
 journal = {SEA PORT WALTZ:小樽商工会議所会報},
 month = {Jan},
 pages = {25--25},
 title = {経営者が重視すべき財務指標},
 volume = {473},
 year = {2017}
}