McFarland, Walter B. Manpower cost and performance measurement / by Walter B. McFarland. - New York : National Association of Accountants, c1977. - vi, 114 p. : ill. ; 23 cm. - NAA publication ; no. 7790 . Includes bibliographical references. Subjects--Topical Terms: Labor costs--Accounting.Productivity accounting.Managerial accounting.