@book{3191,
	author = {Sáez Torrecilla, Ángel and Fernández Fernández, Antonio},
	title = {Contabilidad de costes y contabilidad de gestión /},
	publisher = {McGraw Hill,},
	year = {2004.},
	address = {Madrid :},
	edition = {2a ed.},
	note = {Incluye indice analítico}
}