3Porter, M.. Competitive advantage [M]. New York: Free Press, 1985.
4Hilton, R. W.. Managerial Accounting: Creating value in a dynamic business environmenl (5^th Edition) [M].阎达五,李永,等译,机械工业出版社,2002.
5Cooper, R.. Cost classification in unit-based and activity based manufacturing cost systems [J]. Journal of Cost Management, 1990, (3) : 4-14.
6Spoede, C. , Henke, E. O. , Umble, M.. Using activity analysis to locate profitability drivers [J]. Management Accounting, 1994,3: 43-48.
7Baxendale, S., Gupta, M., Raju, P. S.. Profit enhancement using an ABC model [J]. Management Accounting Quarterly, 2005, 6(2): 11-21.
8Goldratt, E.M.. Theory of constraints [M]. Crotonon-Hudson, NY: North River Press, 1990.
9Mabin, V.J. , Davies, J.. Framework for understand ing the complementary nature of TOC frames: insights for the product mix dilemma[J]. International Journal of Production Research, 2003, 41: 661-680.
10Souren R. , Ahn, H. , Schmitz, C.. Optimal product mix decisions based on the theory of constraints? Expo sing rarely emphasized premises of throughput accounting [J]. International Journal of Production Research, 2005, 43(2): 361-374.
