1. Garvin, David.(1993). Regulatory Management and Reform Management.
2. Etemadi, H. &Zaree, Gh. (2005). “The efficient factors on the necessity of using target costing and value engineering in Automobile production industry”, Accountant Journal, 22nd. Year, No.2. Iran.
3. Rösler, F., 1996. Target Costing für die Automobilindustrie, Wiesbaden.
4. Leahy, T., 1998. The target costing bull's eye - part one of a series, http://www.controllermag.com/issues/1998/January/targetbulleye.html.
5. Buggert, W. andWielpütz, A., 1995. Target Costing - Grundlagen und Umsetzung des Zielkosten managements, München, Wien.