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100   $a20030910d1997----km-y0itay50------ba
101 0 $aeng
200 1 $aCost and effect$eusing integrated cost systems to drive profitability and performance$fRobert S. Kaplan and Robin Cooper
210   $aBoston$cHarvard Business School press$dc1997
215   $a355 p.$d23 cm
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700  1$aKaplan,$bRobert S.$0115348
701  1$aCooper,$bRobin$0115347
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