00319pab a2200121 454500008004000000100001800040245006000058260000900118300000900127362000900136650002600145773002600171180718b1984   xxu||||| |||| 00| 0 eng d  aAgarwal, H.L.  aWorking capital policy - developing an analytical model  c1984  a68-9  aFeb.  aCorporatins - Finance  aManagement Accountant