00430nam a2200145   450000100060000000300030000600500170000900800410002603500190006703500180008605000250010410000220012924500930015126000400024434197UR20220427191644.0061105|||||||||||||||||||||||||||||||| d  a(janium) 34186  a(janium)34184 4aHF5686b.C8K266 19981 aKaplan, Robert S.10aCost and effectb : using integrated cost systems to drive profitability and performance  bHarvard Business School Pressc1998