@book{216790,
	author = {Horngren, Charles T.,},
	title = {Cost accounting : a managerial emphasis / Charles T. Horngren ... [et al.].},
	series = {Charles T. Horngren series in accounting},
	address = {Upper Saddle River, NJ : Pearson Prentice Hall, c2009.},
	edition = {13th ed.}
}