000			00308pab a2200145 454500
008			180718b1991 xxu||||| |||| 00| 0 eng d
100			_aGupta, M.C.
245			_aProfits for planning
260			_c1991
300			_a250-2
362			_aApr.
650			_aProfit
773			_aManagement
909			_a16185
999			_c16185 _d16185