000			00362nam a2200145Ia 4500
008			100324s9999 xx 000 0 und d
100			_aHelmkamp J.G
245			_aManagerial accounting
250			_a2
260			_c1987 _bJohn Wiley
366			_b1987
541			_g8147 dt 28.1..94
650			_aNil
942			_cBK
999			_c76891 _d76891