00241pam a2200097 a 4500020000500000041000500005082001800010100001700028245005400045260004400099  c  h  a658.4013bPHE  aPHERWANI G.,  aMANAGEMENT CONTROL SYSTEMS (D)hTextual Documents  aMUMBAIbHIMALAYA PUBLISHING HOUSEc2000