published by Damascus University in 1999 in and research's language is العربية Download

Carl L. Moore and Robert K. Jaedicke – Managerial Accounting – Cincinnati, Ohio : South Western Publishing Co.,1972,p.406

Accounting for Costs of Capacity / National Association of Accountants, pp. 3-11

Baiman. And J. Noel. 1985. Noncontrollable costs and responsibility accounting. Journal of Accounting Research 23 : 40-: 58