@book{136171,
	author = {Wheldon, Harold J. and Owler, L. W. J.},
	title = {Wheldon's Cost accounting and costing methods /},
	publisher = {Macdonald and Evans,},
	year = {1975.},
	address = {London :},
	edition = {13th ed. /},
	note = {Includes index.}
}