00342pab a2200121 454500008004000000100002300040245007500063260000900138300001300147362000800160650002600168773002600194180718b2014   xxu||||| |||| 00| 0 eng d  aDutta, Rajib Kumar  aStrategic cost management in logistics and transportation- An overview  c2014  ap.42-50.  aMar  aCost benefit analysis  aManagement Accountant