@book{6191,
	author = {Chartered institute of management accountants},
	title = {Cima fundamentals of management accounting},
	publisher = {Kaplan publishing},
	year = {2014},
	address = {United kingdom},
	url = {https://libgen.is/book/index.php?md5=5FB99B7A726DD384477D6D2D6B4B8065}
}