| 期刊論文| 1. | Andress, Frank J.(1954)。The Learning Curve As a Production Tool。Harvard Business Review，32，87-97。   | | 2. | Hirschmann, Winfred B.(1964)。Profit From the Learning Curve。Harvard Business Review，42(1)，125-139。 | 圖書| 1. | Decoster, Don T.、Rawavathan, Kavasseri V.、Sundem, Gary L.。Accounting for Managerial Decision Making。Santa Barbara：John Wiley & Sons。 | | 2. | Fisher, Paul M.、Frank, Werner G.(1985)。Cost Accounting: Theory and Application。台北：華泰書局。 | | 3. | Kaplan, Robert S.(1982)。Advanced Management Accounting。台北：華泰書局。 延伸查詢 | | 4. | Thomas, William E.(1975)。Readings in Cost Accounting, Budgeting, & Coutrol。台北：美亞書版公司。 延伸查詢 | | 5. | Killough, Larry N.、Leininger, Wayne E.(1984)。Cost Accounting: Concepts and Techniques for Management。台北：華泰書局。 | | 6. | Matz, Adolph、Usry, Milton F.(1984)。Cost Accounting: Planning and Control。台北：華泰書局。 | |