00286pab a2200121 454500008004000000100001800040245003500058260000900093300001300102362000800115650001500123773002600138180718b2007   xxu||||| |||| 00| 0 eng d  aArunagiri, V.  aBenchmarking and benchtrending  c2007  ap.92-95.  aFeb  aManagement  aManagement Accountant