@book{135327,
	author = {Гаркуша, С. А.},
	title = {Управлінський облік},
	publisher = {СНАУ},
	year = {2016},
	address = {Суми},
	url = {https://newlibrary.snau.edu.ua/cgi-bin/koha/opac-retrieve-file.pl?id=d3f9569851d9ea672c181f105f62e6d9}
}