Âü °í ¹® Çå

1. ±¹³»¹®Çå

±è°©¼ö¡¤Á¤ÀçÇÑ¡¤¿øÁ¾´ö, ÀüÀÚ»ó°Å·¡¿Í µðÁöÅÐ °æ¿µÀü·«, ¿µÁøÃâÆÇ »ç, 1999.

±è´ë½Ä¡¤³ë¿µ±â¡¤¾È±¹½Å, Çö´ë°æÁ¦Çпø·Ð, ¹Ú¿µ»ç, 1993.

±è¼º±â, Çö´ë°ü¸®È¸°è, ´Ù»êÃâÆÇ»ç, 1993.

±èÁß½Ä, Çö´ë°ü¸®È¸°è, Çü¼³ÃâÆÇ»ç, 1998.

±¸»óȸ¡¤°­º´±¸, ÀÎÅͳݱâ¹Ý ÀüÀÚ»ó°Å·¡, °í·Á´ëÇб³ÃâÆÇºÎ, 1999.

¹èº´ÇÑ ¿ª, Àü·«Àû ¿ø°¡°ü¸®¸¦ À§ÇÑ ¿ø°¡±âȹ, »ï¿ì»ç, 1998.

½ÅÈïö¡¤ÀÌÅüö °ø¿ª, Ÿ°ÙÄÚ½ºÆÃ, ¸í°æ»ç, 1998.

À¯°üÈñ, Àü·«°æ¿µÀ» À§ÇÑ ¿ø°¡°ü¸®È¸°è, ¹Ú¿µ»ç , 1998.

À̳²ÁÖ¡¤À̰ǿµ °ø¿ª, ¿ø°¡±âȹ°ú ¿ø°¡°³¼±, À²°îÃâÆÇ»ç, 1995.

¹®ÁØ¿¬, ¸¶ÄÉÆÃ-¿ø¸®¿Í Ãֽе¿Çâ, û¸ñÃâÆÇ»ç, 1999.

ÀÌÁ¤È£¡¤È«½Â¹ü °ø¿ª, °ü¸®È¸°è-°èȹ¼ö¸³ ÅëÁ¦ ÀÇ»ç°áÁ¤¿¡ ´ëÇÑ °³³ä, °æ¹®»ç, 1997.

½Å¼º¹®, "ÀÎÅÍ³Ý °ü·Ã ½ÃÀå ±Ô¸ð", Á¤º¸Åë½ÅÁ¤Ã¥¿¬±¸¿ø, 1999.

¼ÛÀç°æ, "¹Ì±¹ ¿Â¶óÀÎ ¼îÇÎ ½ÃÀåÀÇ ¼º¼÷±â ÁøÀÔ ¹× ±¹³» ½Ã»çÁ¡",

Á¤º¸Åë½ÅÁ¤Ã¥¿¬±¸¿ø, 1999.

Á¤½Ã¿¬, "ÀüÀÚ»ó°Å·¡ÀÇ Á¤ÀÇ¿Í ÃøÁ¤ Çö¾È", Á¤º¸Åë½ÅÁ¤Ã¥¿¬±¸¿ø, 2000.

Á¤ºÎ¿¬, "ÀüÀÚ»ó°Å·¡ È®Àå¿¡ µû¸¥ Åùè¾÷ÀÇ ¹°·ùÀü·«", Á¤º¸Åë½ÅÁ¤ Ã¥¿¬±¸¿ø, 1999.

ÃÖÁ¤È£¡¤ÀÓâ¿ì, ÀüÀÚ»ó°Å·¡È¸°è ¿¬±¸º¸°í¼­, Çѱ¹È¸°è±âÁØÀ§¿øÈ¸, 2000.

Çѱ¹¼ÒºñÀÚº¸È£¿ø º¸°í ÀÚ·á, 1999.

2. ±¹¿Ü¹®Çå

Atkins on, Anthony A., Rajiv D. Banker, Robert S. Kaplan and S. Mark Young, Management Accounting, Second Edition, Prentice Hall, 1997.

Baker, Willam M., "The Missing Element in Cost Management : Competitive Target Costing, Industrial Management March April 1995, pp. 29- 32.

Banker, Rajiv D. and H. S. John, "Product Costing and Pricing", The Accounting Review 69 July 1994, pp. 479- 494.

Cooper, R. and R. Slagmulder , "Develop Profitable New Products with Target Costing", Sloan Management Review Summer 1999, pp. 23- 33.

Dean, J., "Pricing Pioneering Products" , Journal of industrial Economics 17 1969, pp. 165- 179.

Friedman, E. and H. Moulin, "Three Met hods to Share Joint Costs or Surplus" , Journal of Economic Theory 87 1999, pp. 275- 312.

Govindarajan, V. and R. N. Anthony, "How Firms Use Cost Data in Pricing Decisions", Management Accounting July 1983, pp. 30- 37.

Horngren, Charles T. and G. Foster and S. M. Dater, Cost Accounting - A Managerial Emphasis, Ninth Edition, Prentice Hall, 1997.

Kaplan, Robert S. and Anthony A. Atkinson, Advanced Management Accounting, Second Edition, Prentice Hall, 1989.

Lohr , L. and T. Park, "Integrated Markup Rules for Optimal Pricing Decisions in Expanding Markets for Organic Produce", Applied Economics 31 1999, pp. 885- 892.

Lu, John Z. and William S. Comanor, "Strategic Pricing of New Pharmaceuticals", The Review of Economics and Statistics 1998, pp. 108- 118.

Mitchusson, L., "Empowering the Cost Management Process", Management Accounting 78 March 1997, pp. 18- 19. Morse, Wayne J. and James R. Davis , and Al L. Hartgraves, Management Accounting , Third Edition, Addison- Wesley Publishing Company, 1991.

Schmalensee, R., "Product Differentiation Advantages of Pioneering Brands", American Economic Review 72 June 1982, pp. 349- 365.

Shin, E. and E. F. Sudit, "How Manufacturers Price Products", Management Accounting February 1994, pp. 37- 39.

Swenson, Dan W., "Managing Costs through Complexity Reduction at Carrier Corporation", Management Accounting 79 April 1998, pp. 20- 27.

´ÙÀ½ ÆäÀÌÁö·Î