1David Ben. Arieh, Activity - Based Costing Management for Design and Development [J] . Making Economic. September 2005 (2) : 15 -25.
2Yanfang WU. Research on Cost Strategies in Railway Construction Bus- iness Based on Value Chain Analysis [ J ] . Management Science and Engineering, 2012, 63:13-20.
3Jianxi Fu, Yuanlue Fu. Analyzing the Effect of Collaborative Cost Management in Supply Chain by Case - Based Reasoning [ J ] . Journal of Software, 2013, 82:16 -35.