| 期刊論文| 1. | Banker, R. D.、Johnston, H.(1993)。An Empirical Study of Cost Drivers in the U.S. Airline Industry。Accounting Review，68(3)，576-601。   | | 2. | Banker, R. D.、Hughes, J. S.(1994)。Product costing and pricing。Accounting Review，69(3)，479-494。 | | 3. | Cooper, Robin、Kaplan, Robert S.(1992)。Activity-based systems: Measuring the costs of resource usage。Accounting Horizons，6(3)，1-13。 | | 4. | Kaplan, R. S.(1993)。Research opportunities in management accounting。Journal of Management Accounting Research，5，1-14。 | | 5. | Noreen, E.(1991)。Conditions under which activity-based cost systems provide relevant costs。Journal of management accounting research，3，159-168。 | 圖書| 1. | Horngren, C. T.、Foster, G.(1991)。Cost Accounting: A Managerial Emphasis。Englewood Cliffs, NJ：Prentice-Hall。 | | 2. | Kaplan, R. S.、Atkinson, A. A.(1989)。Advanced Management Accounting。Englewood Cliff, NJ：Prentice Hall。 | | 3. | Garrison, R. H.(1991)。Managerial Accounting。Irwin, Inc。 | | 4. | Hansen, D. R.、Mowen, M. M.(1992)。Management Accounting。South-Western Publishing Co。 | |