@misc{indiciaebd978b7b7111,
  title = {The value in "value added"--a tool for understanding your operations.},
  author = {R Cimperman and D B Gendell},
  year = {1995},
  url = {https://pubmed.ncbi.nlm.nih.gov/10144599/},
  note = {Source identifier: 10144599}
}