000			00311nam a2200133Ia 4500
008			211209s2012 xx 000 0 und d
020			_a9788131518731
041			_aeng
082			_a658.155 HAN
100			_aHANSEN
245			_aCORNERSTONES OF COST MANAGEMENT
260			_bCENGAGE _c2012
300			_a1120
999			_c112202 _d112202