Clay, Michael John. Performance and profitability : a manual of productivity and cost reduction techniques for industry and commerce / [by] M. J. Clay and B. H. Walley. - [London] : Longmans, [1965]. - xvi, 610 p. : tables ; 22 cm. - Management studies series . Includes bibliographical references. Subjects--Topical Terms: Costs, Industrial.Value analysis (Cost control) Dewey Class. No.: 658.5 / CLP 1965