@book{ BA09862721,
 author = "Ernst & Whinney. National Distribution/Logistics Group and Council of Logistics Management (U.S.) and National Association of Accountants",
 title = "Corporate profitability & logistics : innovative guidelines for executives",
 publisher = "Council Logistics Mnagement,National Association of Accountants, c1987",
 year = "1987",
 URL = "https://ci.nii.ac.jp/ncid/BA09862721"
}
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