成本管理会计参考文献 American Electronics Associations, Operating Ratios Survey 1993-94, (Santa Clara, CA: American Electronics Associations, 1993). APQC/CMA-I, Activity Based Management Consortium Study (American Productivity and Quality Center/CMA-I, 1995). Armitage, H., and R. Nicholson, “Activity-Based Costing: A Survey of Canadian Practice,” Supplement to CMA Magazine (1993). Asada, T., J. Bailes, and M. Amano, “An Empirical Study of Japanese and American Budget Planning and Control Systems,” (Working Paper, Tsukuba University and Oregon State University, 1989). Ask, U., and C. Ax, “Trends in the Development of Product Costing Practices and Techniques—A Survey of the Swedish Manufacturing Industry,” (Working Paper, Gothenburg School of Economics, Gothenburg, Sweden, 1992). Atkinson, A., Intrafirm Cost and Resource Allocations: Theory and Practice, (Hamilton, Canada: Society of Management Accountants of Canada and Canadian Academic Accounting Association Research Monograph, 1987). Berry, L.E., and J. Scheumann. “The Controller’s Good Intentions,” Financial Executive, (January/February 1998). Blayney, P., and I. Yokoyama, “Comparative Analysis of Japanese and Australian Cost Accounting and Management Practices,” (Working Paper. The University of Sydney, Sydney, Australia, 1991). Block, S., “Capital Budgeting Techniques Used by Small Business in the 1990’s” The Engineering Economist (Summer 1998). Business International Corporation, 101, More Checklists for Global Financial Management (New York, 1992). Chenhall, R. H., and K. Langfield-Smith, “Adoption and Benefits of Management Accounting Practices: An Australian Study,” Management Accounting Research (March 1998). Clarke, P., “Management Accounting Practices and Techniques...
