000			00245nam a2200097Ia 4500
008			230915s9999 xx 000 0 und d
050			_aHD 31 .M64 2002
100			_aMERCHANT, KENNETH A
245		0	_aMODERN MANAGEMENT CONTROL SYSTEMS
942			_cBK
999			_c76408 _d76408