2Robert S K. Limitations of Cost Accounting in Advanced Manufacturing Environments[M ]. Cambridge, Mass., USA: Harvard Business School Press, 1990.
3Staubus G J. Activity Costing and Input - output Accounting [ M]. Homewood, Ill. , USA: RichardD. irwin, Inc, 1971.
4Cooper R,Kaplan R S. Activity- based systems: measuriog the costs of resource usage[J]. Accunting Hrizns, 1992,6(9) :1 - 13.
5Erasala N Y, Rajkumar T M. Enterprise application integration in the electronic con-rnerce world [J ]. Computer Standards & Interfaces, 2003 (25) : 6 - 9,32.