@book{136710,
	author = {Institute of Cost and Works Accountants (Great Britain)},
	title = {Cost and management accountancy for students /},
	publisher = {Heinemann,},
	year = {1978.},
	series = {Heinemann Accountancy and administration series},
	address = {London :},
	edition = {3rd ed.},
	note = {Articles appeared originally in the official journal of The Institute of Cost and Works Accountants, The cost accountant.}
}