7Cooper, R.& Kaplan,R.S.Activity-Based Systems:Measure The Costs Of Resource Usage.Accounting Horizons, 1992,(9): 1-10.
8Robin Cooper,The Rise of Activity-Based Costing-Part Three:How Many Cost Drivers Do You Need and How Do You Select Them[J ] ,Journal of Cost Management, 1989.
9于富生.《作业成本计算与控制》,立信会计出版社2000年年版.
10Brimson, J. A. Activity accounting: an activity- based costing approach. John Wiley & Sons, lnc, 1991 ( 4):23 - 24.