@book{234087,
	author = {Backer, Morton and Jacobsen, Lyle},
	title = {Contabilidad de costos : un enfoque administrativo para la toma de decisiones / M. Backer, L. Jacobsen, D. N. Ramírez Padilla},
	publisher = {Mcgraw-Hill Interamericana},
	year = {1988},
	address = {México}
}