@book{1520,
	author = {BLOCHER,  E. J. and CHEN,  K. H.   COKINS, G. & LIN, T. W.},
	title = {Cost Management : A Strategic Emphasis.},
	publisher = {Macgraw- Hill Irwin,},
	year = {2005.},
	address = {New York,},
	edition = {3rd Ed.}
}