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| 11. | Lambert, R.(1985)。Variance Investigation in Agency Setting。Journal of Accounting Research，23(2)，633-647。 |
| 12. | Magee, R. P.(1976)。A Simulation Analysis of Alternative Cost Variance Investigation Model。The Accounting Review，51(3)，520-544。 |
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| 15. | Taylor, H. M.(1968)。The Economic Design of Cumulative Sum Control Charts。Technometrics，10，479-488。 |
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圖書| 1. | Wagner, H. M.(1969)。Principles of Operations Research。Prentice-Hall。 |
| 2. | Kaplan, Robert S.(1982)。Advanced Management Accounting。Prentice-Hall。 |
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