00277pam a2200109 a 4500020000500000041000800005082001600013100003600029245006900065260002300134300001000157  c  aeng  a657.42bOWL  aOwler , L W .J ,eBrown , J. L.  aWheldons Cost Accounting and Costing Methods hTextual Documents  aLondon :bE.L.B.S.  a770p.