成本管理会计参文献.docVIP

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, “Tren