001: 77289
003: Starlibrary PMS 4.5
005: 20180430
020: ^a0-13-202789-5
066: ^aro.t
072: ^aassigning the expenses of capacity resources
082: ^a658.15
100: ^arobin cooper
240: ^athe design of cost management systems
245: ^athe design of cost management systems
260: ^c1991
650: ^aintroduction to cost systems
650: ^athe two - stage process