http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
Nội dung trình bày Những vấn đề lý luận cơ bản của kế toán quản trị; Các phương pháp phân loại chi phí; Kế toán quản trị chi phí và giá thành sản phẩm; Phân tích mối quan hệ giữa chi phí, khối lượng và lợi nhuận...