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Accountingexplained.com. 2014. Activity-Based Costing | Steps | Example. [online] Available at: http://accountingexplained.com/managerial/cost-systems/activity-based-costing [Accessed: 25 Mar 2014].
Accountlearning.blogspot.co.uk. 2014. Advantages And Disadvantages Of Activity-Based Costing(ABC) | Account-Management-Economics. [online] Available at: http://accountlearning.blogspot.co.uk/2011/07/advantages-and-disadvantages-of_06.html [Accessed: 25 Mar 2014].
Accountlearning.blogspot.co.uk. 2014. Advantages And Disadvantages Of Activity-Based Costing(ABC) | Account-Management-Economics. [online] Available at: http://accountlearning.blogspot.co.uk/2011/07/advantages-and-disadvantages-of_06.html [Accessed: 25 Mar 2014].
Brimson, J. A. 1991. Activity accounting. New York: J. Wiley.
Dua, J. 2013. Business Santiandanzas: Difference Between Traditional Costing and Activity-Based Costing. [online] Available at: http://santiandanzas.blogspot.co.uk/2013/03/difference-between-traditional-costing.html [Accessed: 25 Mar 2014].
Emblemsvag.com. 2014. Activity-Based Costing (ABC). [online] Available at: http://www.emblemsvag.com/abc.htm [Accessed: 25 Mar 2014].
Glad, E., Becker, H., Partridge, M. and Perren, L. 1996. Activity-based costing and management. Chichester: J. Wiley.
Heikki Korpunen; Shaun Mochan; Jori Uusitalo. 2011. Construction Management and Economics. [report] E. & F.N. Spon, p. 10.
Investopedia. 2009. Activity-Based Costing (ABC) Definition | Investopedia. [online] Available at: http://www.investopedia.com/terms/a/abc.asp [Accessed: 25 Mar 2014].
Krumwiede, K. R. 1998. The implementation steps of activity-based costing and the impact of contextual and organizational factors. Journal of Management Accounting Research.
Martin, J. 2014. Management Accounting: Concepts, Techniques, and Controversial Issues - Chapter 2: Cost Accounting Systems and Manufacturing Statements. [online] Available at: http://maaw.info/Chapter2.htm [Accessed: 25 Mar



References: Accountingexplained.com. 2014. Activity-Based Costing | Steps | Example. [online] Available at: http://accountingexplained.com/managerial/cost-systems/activity-based-costing [Accessed: 25 Mar 2014]. Brimson, J. A. 1991. Activity accounting. New York: J. Wiley. Dua, J. 2013. Business Santiandanzas: Difference Between Traditional Costing and Activity-Based Costing. [online] Available at: http://santiandanzas.blogspot.co.uk/2013/03/difference-between-traditional-costing.html [Accessed: 25 Mar 2014]. Emblemsvag.com. 2014. Activity-Based Costing (ABC). [online] Available at: http://www.emblemsvag.com/abc.htm [Accessed: 25 Mar 2014]. Glad, E., Becker, H., Partridge, M. and Perren, L. 1996. Activity-based costing and management. Chichester: J. Wiley. Heikki Korpunen; Shaun Mochan; Jori Uusitalo. 2011. Construction Management and Economics. [report] E. & F.N. Spon, p. 10. Investopedia. 2009. Activity-Based Costing (ABC) Definition | Investopedia. [online] Available at: http://www.investopedia.com/terms/a/abc.asp [Accessed: 25 Mar 2014]. Krumwiede, K. R. 1998. The implementation steps of activity-based costing and the impact of contextual and organizational factors. Journal of Management Accounting Research. Martin, J. 2014. Management Accounting: Concepts, Techniques, and Controversial Issues - Chapter 2: Cost Accounting Systems and Manufacturing Statements. [online] Available at: http://maaw.info/Chapter2.htm [Accessed: 25 Mar 2014]. Needy, K. L., Nachtmann, H., Roztocki, N., Warner, R. C., Bid and A, B. 2003. Implementing Activity-Based Costing Systems in Small Manufacturing Firms: A Field Study. Engineering Management Journal, 15 (1). Trigg, R. R. 1997. Activity Based Costing or Traditional Costing: Are They Really Different. p. 2. Wegmann, G., Nozile, S. and Controller, F. 2008. The activity-based costing method developments: state-of-the art and case study. ICFAI--University Journal of Accounting Research, pp. 1--17. Wilkinson, J. 2013. Activity-based Costing (ABC) vs Traditional Costing - Strategic CFO. [online] Available at: http://strategiccfo.com/wikicfo/activity-based-costing-abc-vs-traditional-costing/ [Accessed: 25 Mar 2014].

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    19. Kaplan R S and Anderson S R (2007), Time-Driven Activity-Based Costing: A Simpler and More Powerful Path to Higher Profits, Harvard Business School Press, Boston. 20. Kaplan R S and Norton D P (1996), The Balanced Scorecard: Translating Strategy into Actions, Harvard Business School Press, Boston. 21. Keys D E and van der Merwe A (2002), “The Case for RCA: Understanding Resource Interrelationships”, Strategic Finance, Vol. 83, No. 11, pp. 41-47. 22. Kuchta D and Troska M (2007), “Activity-Based Costing and Customer Profitability”, Cost Management, Vol. 21, No. 3, pp. 18-25. 23. La Villarmois O de and Levant Y (2004), “Georges Perrin and the GP Cost Calculation Method: The Story of a Failure”, Accounting, Business and Financial History, Vol. 14, No. 2, pp. 151-181. 24. Lebas M (1991), “Comptabilité asnalytique basée sur les activités, analyze et gestion des activités (Activity-Based Costing, Analysis and Management of the Activities)”, Revue Française de Comptabilité (French Accounting Review), Vol. 226, pp. 47-63. 25. Lebas M (1999), “Which ABC? Accounting Based on Causality Rather than ActivityBased Costing”, European Management Journal, Vol. 17, No. 5, pp. 501-511. 26. Mevellec P (2005), Les systèmes de coûts (The Costs Systems), Dunod, Paris. 27. Penrose E (1959), The Theory of the Growth of the Firm, Oxford University Press, UK. 28. Roslender R and Hart S J (2003), “In Search of Strategic Management Accounting: Theoretical and Field Study Perspectives”, Management Accounting Research, Vol. 14, pp. 255-279. 29. Shank J and Govindarajan V (1989), Strategic Cost Analysis: The Evolution from Managerial to Strategic Accounting, Burn Ridge Inc., Illinois. 30. Simmonds J (1981), “Strategic Management Accounting”, Management Accounting, April, pp. 26-29. 31. Tomkins C and Carr C (1996), “Reflections on the Papers on this Issue and a Commentary on the State of Strategic Management Accounting”, Management Accounting Research, Vol. 7, pp. 271-280. 32. Zimmerman J L (1997), Accounting for Decision Making and Control, 2nd Edition, McGraw-Hill, New York. Reference # 09J-2009-01-01-01…

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