@book{520388,
	author = {Henke Emerson O and  Spoede Charlene W},
	title = {Cost accounting},
	publisher = {PWS-KENT Publishing         },
	year = {1991},
	series = {Kent series in accounting},
	address = {Bostan},
	note = {Bib p 903-906 Golssary p907-931}
}