@book{164130,
	author = {Coulthurst, Nigel. and McAulay, Laurence. and Chartered Association of Certified Accountants (Great Britain)},
	title = {Cost and mangement accounting  - level 2 /},
	publisher = {Longman Group UK Ltd in cooperation with The Chartered Association of Certified Accountants,},
	year = {1990.},
	address = {London :}
}