@book{2920,
	author = {HORNGREN, C. T.  and ATAR, S. M. & FOSTER G. & RAJAN, M. V.  &  ITTNER, C. },
	title = {Costing accounting: A managerial emphasis},
	publisher = {Pearson education, },
	year = {2009. },
	address = {New Jersey, },
	edition = {13th Ed. }
}