TY - BOOK AU - Bellis-Jones,Robin AU - Develin, Nick. TI - No customer-no business: the true value of ABCM SN - 9781853555299 U1 - 657.42 21 PY - 1995/// CY - London PB - Institute of Chartered Accountants KW - cost management N1 - includes bibliogaphcal references ER -