TY  - BOOK
AU  - Cooper,Robin
AU  - Kaplan,Robert S.
TI  - The Design of cost management systems: text, cases, and readings 
SN  - 0132027895
PY  - 1991///
CY  - Englewood Cliffs, N.J.
PB  - Prentice-Hall
KW  - Managerial accounting
ER  -