00284pab a2200109 454500008004000000100002400040245005000064260000900114300001300123650001800136773002000154180718b2000   xxu||||| |||| 00| 0 eng d  aGilkar, Nazir Ahmad  aCost management in public sector: an analysis  c2000  ap.129-42  aPublic sector  aBusiness Review