[1]
C. Drury, Management and cost accounting, Ninth edition. Andover: Cengage Learning, 2015.
[2]
W. N. Lanen, S. W. Anderson, and M. Maher, Fundamentals of cost accounting, 3rd ed. New York: McGraw-Hill Irwin, 2011 [Online]. Available: http://lists.library.lincoln.ac.uk/ui/forms/bookmarklet.html?fast=true&targetTitle=Capita%20for%20Lincoln&rft.title=Fundamentals%20of%20cost%20accounting&rft.au=Lanen%2C%20William%20N&rft.isbn=0071220968&bibid=118414&uri=http%253A%252F%252Flibrary.lincoln.ac.uk%252Fitems%252F118414%253Fquery%253DFundamentals%252Bof%252Bcost%252Baccounting%252BWilliam%252Blanen%2526resultsUri%253Ditems%2525253Fquery%2525253DFundamentals%2525252Bof%2525252Bcost%2525252Baccounting%2525252BWilliam%2525252Blanen%25252526target%2525253Dcatalogue%2526target%253Dcatalogue
[3]
P. Atrill and E. J. McLaney, Management accounting for decision makers, 8th edition. Harlow: Pearson Education, 2015.
[4]
W. B. Seal, C. Rohde, R. H. Garrison, and E. W. Noreen, Management accounting, Fifth edition. London: McGraw Hill Education, 2015.
[5]
CIMA, CIMA official terminology, 2005 ed. Oxford: CIMA, 2005 [Online]. Available: https://proxy.library.lincoln.ac.uk/login?qurl=https%3A%2F%2Febookcentral.proquest.com%2Flib%2Fulinc%2Fdetail.action%3FdocID%3D334023
[6]
M. Jones, Accounting, 3rd ed. Chichester: John Wiley, 2013.
[7]
H. M. Coombs, D. Hobbs, and E. Jenkins, Management accounting: principles and applications. London: SAGE, 2005.
[8]
‘CIMA Financial Management Magazine | Chartered Institute of Management Accountants’. [Online]. Available: http://www.fm-magazine.com/#
[9]
‘Exam support resources | ACCA Global’. [Online]. Available: http://www.accaglobal.com/uk/en/student/exam-support-resources.html
[10]
‘Accountancy Age’. [Online]. Available: http://www.accountancyage.com/
[11]
M. GUPTA, M. PEVZNER, and C. SEETHAMRAJU, ‘The Implications of Absorption Cost Accounting and Production Decisions for Future Firm Performance and Valuation*’, Contemporary Accounting Research, vol. 27, no. 3, pp. 889–922, Sep. 2010, doi: 10.1111/j.1911-3846.2010.01030.x.
[12]
Fekrat, M., ‘The Conceptual Foundations of Absorption Costing’, Accounting Review, vol. 47, pp. 351–355.
[13]
T. Thompson and V. White, ‘Management accounting--performance evaluation: in their second of two articles on constructing a budget for a business, Tim Thompson and Vaughn White use a marginal costing approach’, Financial Management (UK), pp. 55–57, 2008 [Online]. Available: https://proxy.library.lincoln.ac.uk/trade-journals/management-accounting-performance-evaluation/docview/195691957/se-2
[14]
M. J. Turner and R. W. Hilton, ‘Use of Accounting Product-Costing Systems in Making Production Decisions’, Journal of Accounting Research, vol. 27, no. 2, Autumn 1989, doi: 10.2307/2491237.
[15]
BUŞAN, G. and DINA, I., ‘USING COST-VOLUME-PROFIT ANALYSIS IN DECISION MAKING.’, Annals of the University of Petrosani Economics, vol. 9, no. Issue 3, pp. 103–106, 2009.
[16]
J. G. Fisher and K. Krumwiede, ‘Product Costing Systems: Finding the Right Approach’, Journal of Corporate Accounting & Finance, vol. 26, no. 4, pp. 13–21, May 2015, doi: 10.1002/jcaf.22045.
[17]
COKINS, G. and PAUL, D., ‘TIME-DRIVEN OR DRIVER RATE-BASED ABC: HOW DO YOU CHOOSE?’, Strategic Finance, vol. 98, pp. 20–29, 2016.
[18]
‘Activity-Based Costing: Public Bodies Are Finding More and More Applications for ABC Data. Lana Liu Explains a CIMA-Sponsored Study of Its Use in the Crown Prosecution Service’, 2005 [Online]. Available: https://www.highbeam.com/doc/1G1-131050359.html
[19]
Hasan, Md. Salim, ‘VARIABLE COSTING AND ITS APPLICATIONS IN MANUFACTURING COMPANY.’, International Journal of Information, Business & Management, vol. 8, pp. 145–157, 2016.
[20]
R. T. Lee, ‘Fixed and Variable Costs: When Accounting Is the Opposite of Cash Flow Reality’, Journal of Corporate Accounting & Finance, vol. 27, no. 4, pp. 31–35, May 2016, doi: 10.1002/jcaf.22158.
[21]
Tuan Mat, Tuan Zainun, Smith Malcolm, ‘The Impact of Changes in Environment and AMT on Management Accounting Practices and Organizational Strategy, Structure and Performance.’, Journal of Applied Management Accounting Research, vol. 12, no. Issue 1, pp. 55–82, 2014.
[22]
Ahmed Ayedh, Abdullah Mohamed, Houssem Eddine, Chaabane Oussama, ‘The impact of advance management accounting techniques on performance: The case of Malaysia.’, Middle East Journal of Business, vol. 10, pp. 3–13, 2015.