Accounting for complexity in costing high technology manufacturing
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- Foster, George & Gupta, Mahendra, 1990. "Manufacturing overhead cost driver analysis," Journal of Accounting and Economics, Elsevier, vol. 12(1-3), pages 309-337, January.
- Paul B. Kantor & Willard I. Zangwill, 1991. "Theoretical Foundation for a Learning Rate Budget," Management Science, INFORMS, vol. 37(3), pages 315-330, March.
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