Managerial Cost Accounting: Research on a New Framework of Cost Accounting (Book).
本文是对Michiharu Sakurai所著《管理成本会计：成本会计新框架研究》一书的书评，概述了该书在成本会计与管理会计领域提出的新框架。
Abstract Reviews the book "Managerial Cost Accounting: Research on a New Framework of Cost Accounting," by Michiharu Sakurai.