@book{33914,
	author = {Horngren, Charles T., 1926- and Foster, George, 1948},
	title = {Cost accounting : a managerial emphasis /},
	publisher = {Prentice Hall,},
	year = {1991.},
	series = {Prentice-hall series in accounting.},
	address = {New Delhi :},
	edition = {7th ed.}
}