4Benjamin, L., T. Simon. 2003. A Planning and Control Model Based on RCA Principles. Cost Management, . Vol. 17, No. 4
5Clinton, B. D. , D. E. Keys. 2002. Resource Consumption Accounting: The Next Generation of Cost Management Systems.Focus Magazine, Issue No. 5
6Clinton, B. D., S. A. Webber. 2004. RCA at Clopay. Strategic Finance, Vol. 86: No. 4
7Hartmann, F. G. H., E. H. J. Vaassen. 2003. The Changing Role of Management Accounting and Control Systems: Accounting for Knowledge Across Control Domains. in A. Bhimani, ed. , Management Accounting in the Digital Economy. Oxford, UK: Oxford University Press
8Horngren, C. T., S. M. Datar, G. Foster. 2003. Cost Accounting: A Managerial Emphasis. 11^th edilion. Upper Saddle River, New Jersey: Pearson Education, Inc.
9Kesy,D. E. ,A. V. D. Merwe. 2001. The Case for RCA:Excess and Idle Capacity. Journal of Cost Management, Vol. 15 :No. 4
10Kilger, W. (updated by K. Vikas and S. Pampel). 2002. Flexible Plankostenrechnungund Deckungsbeitragsrechnung. Wiesbaden, Germany: Gabbier GmbH
