Activity Based Costing(PDF). Topic Gateway Series. Chartered Institute of Management Accountants. November 2008. p.3. Archived from the original(PDF) on 23 December 2018. Retrieved 17 May 2013.
"Activity Based Cost Management - JIT and ERP". Strategic Cost Management - Decision Making(PDF). Study Guide. The Institute of Cost Accountants of India. January 2022. p.231. Archived from the original(PDF) on 8 February 2023. Retrieved 8 February 2023.
Activity Based Costing(PDF). Topic Gateway Series. Chartered Institute of Management Accountants. November 2008. p.3. Archived from the original(PDF) on 23 December 2018. Retrieved 17 May 2013.
"Activity Based Cost Management - JIT and ERP". Strategic Cost Management - Decision Making(PDF). Study Guide. The Institute of Cost Accountants of India. January 2022. p.231. Archived from the original(PDF) on 8 February 2023. Retrieved 8 February 2023.