000			00372nam a2200157Ia 4500
008			180710s9999 xx 000 0 und d
020			_a220282
082			_a658.1552 _bWHE
100			_aOwler, L.W.J.
245			_aWHELDON's costing simplified
250			_a6th ed.
260			_aLondon _bPitman _c1984
300			_aix, 372 p.
650			_aCost analysis
942			_cS
999			_c91286 _d91286