@book{18078,
	author = {Kirkland, Keith. and Howard, Stuart,},
	title = {Costing, Pricing and Credit Control : How to Improve Profitability How to Get Paid Promptly /},
	publisher = {Kogan Page,},
	year = {1998},
	series = {Simple and Practical Servies},
	address = {London :},
	note = {CD-ROM}
}