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General cost structure analysis : theory and application to the banking industry
Sarkis, Ziad, (1999)
Cost functions and budgets :(cost considerations in systems analysis)
Fisher, G. H., (1968)
Scalekurven in der Kostenrechnung
Meyer, Bernd, (1994)
Are truth and fairness generally acceptable?
Cowan, Tom K., (1965)
A pragmatic approach to accounting theory
Cowan, Tom K., (1968)
A resources theory of accounting