@book{51552,
	author = {Horngren, Charles T,},
	title = {Cost accounting :a managerial emphasis /},
	publisher = {Pearson Prentice Hall,},
	year = {2009},
	series = {Charles T. Horngren series in accounting},
	address = {Upper Saddle River, NJ :},
	edition = {13th ed.}
}
