00400nam a2200121Ia 4500008004100000020001800041082001900059100002300078245004700101260004600148546000900194650007500203230312s9999||||xx |||||||||||||| ||und||  a0-7913-0073-0  a658.154bWIL-B  aJames  D.  Willson 0aBudgeting  and   Profit  Planning   Manual  bWarren ,  Gorham & LamontaNew Yorkc1983  aEng.  aManagementvFoundation for an  effective planning and  control  system