000			00312nam a2200109Ia 4500
008			231219s9999 xx 000 0 und d
041			_aeng
100			_aOwler L.W.J. Brown. J.K.
245			_aWheldons,s Cost Accounting and Costing Methods
260			_bEnglish Language B.Agency. Londen
650			_aManagement
999			_c974221 _d974221