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    <SEQUENTIAL>
      <record key="001" att1="001" value="LIB904398201" att2="LIB904398201">001   LIB904398201</record>
      <field key="037" subkey="x">englisch</field>
      <field key="050" subkey="x">Buch</field>
      <field key="076" subkey="">Ökonomie</field>
      <field key="100" subkey="">ingham, herbert</field>
      <field key="104" subkey="a">harrington, l(eslie) taylor</field>
      <field key="331" subkey="">interfirm comparison</field>
      <field key="403" subkey="">1. ed.</field>
      <field key="410" subkey="">london</field>
      <field key="412" subkey="">heinemann</field>
      <field key="425" subkey="">1980</field>
      <field key="433" subkey="">150 pp.</field>
      <field key="451" subkey="">the heinemann accountancy and administration series</field>
      <field key="451" subkey="h">batty, j. (ed.)</field>
      <field key="517" subkey="c">from the table of contents: preface; acknowledgements; list of figures and tables; interfirm comparison - objects and content;</field>
      <field key="cho" subkey="o">sing ratios for interfirm comparison; using interfirm comparisons to improve performance - some brief examples; using ifc</field>
      <field key="dat" subkey="a">in company planning: a 'before and after' case study; ratios used in interfirm comparisons covering non-manufacturing</field>
      <field key="act" subkey="i">vities; alternative measurements of overall business success; comparability of accounting data; comparability of firms;using</field>
      <field key="man" subkey="a">gement ratios within the company; organizing interfirm comparisons; appendix i: a detailed explanation of the pyramid ratios;</field>
      <field key="app" subkey="e">ndix ii: organizations carrying out interfirm comparisons; suggestions for further reading;</field>
      <field key="540" subkey="">0-434-90820-7</field>
      <field key="544" subkey="">8962-B</field>
    </SEQUENTIAL>
  </section>
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