© John Wiley & Sons Australia, Ltd 2008, 2011, 2017
Authorised adaptation of Cost Management: Measuring, Monitoring and Motivating
Performance (ISBN 978 0 471 20549 4), published by John Wiley & Sons, Inc.,
New York, United States of America. © 2005 in the United States of America by
John Wiley & Sons Inc. All rights reserved.