5Andy Neely, Mike Bourne, Chris Adams. Better Budgeting and Beyond Budgeting [J] . Measuring Business Excellence, 2003, 7 (3): 22.
6Rayport Jefferey, Sviokla John. Exploiting the Virtual Value Chain [J]. Harvard Business Review, 1995 , (9-10):75-99.
7Fletcher,H.D&Smith, B.Managing for Value:Developing a Performance Measurement System Integrating EVA and the BSC in Strategic planning, Journal of Business Strategies, 2004.
8Bleeker,R.Key Features of Activity--Based Budgeting,JournalofCost Management, 2001.
9Kaplan,B.S&Norton,D.P.The Strategy-Focused Organization:How Balanced Scorecard Companies Thrive in the New Business Environment, Harvard Business School Press, 2001.
