@book{17727,
	author = {Owler, L W J and Owler, L. W. J.},
	title = {Wheldon's Cost accounting and costing methods. /},
	publisher = {Macdonald and Evans,},
	year = {1978.},
	address = {Estover :},
	edition = {14th ed. /},
	note = {Includes index.}
}