1. You Need a New Cost System When;Cooper;Harvard Business Review,1989
2. Measure Costs Right;Cooper;Harvard Business Review,1988
3. Profit Priorities from Activity-Based Costing;Cooper;Harvard Business Review,1991
4. Activity-Based Costing;Goebel;Industrial Marketing Management,1998
5. The Emerging Theory of Manufacturing;Drucker;Harvard Business Review,1990