@incollection{, 767C0CC17B97D2CC2A8AD98697A27C66 , author={{Dr. Anjum MehtabKathawala} and {Bhupal Nobles University}}, journal={{Global Journal of Management and Business Research}}, journal={{GJMBR}}2249-45880975-585310.34257/GJMBR, address={Cambridge, United States}, publisher={Global Journals Organisation}1811114 } @book{b0, , author={{ SPJain } and { KLNarang }} , title={{Advanced Cost Accounting}} New Delhi , publisher={Kalyani Publishers} , year={1996} 32 } @book{b1, , title={{Wheldon's Cost Accounting and Costing Methods, Macdonald and Evans Limited}} , author={{ LW JOwler } and { JLBrown }} , year={1973} 9 , address={London} } @book{b2, , title={{}} , author={{ LW JOwler } and { JLBrown }} 114 } @book{b3, , title={{Sir Ewart Smith and Beeching, R: Measurement of the Effectiveness of the Productivity Unit}} , year={1948} , publisher={Winter Proceedings} 5 , address={London} } @book{b4, , author={{ VVerter } and { AMehmet }} , title={{Productivity Measurement Evaluation and Improvement}} , year={April-September, 1990} 31 56 } @incollection{b5, , author={{ MEMundel }} , booktitle={{Measures of Productivity}} , year={1976} 8 }