References

Kihn, L. A. (2011). “How Do Controllers and Managers Interpret Budget Targets?”, Journal of Accounting & Organizational Change, Vol. 7, Issue 3, pp. 212 - 236.
Partridge, M., Perren, L. (1998). “An integrated framework for activity-based decision making”, Management Decision, Vol. 36 Issue 9, pp. 580 –588
Popesko, B. (2009). Moderní metody řízení nákladů (Modern methods of cost control), 1st edition, Prague: Grada Publishing, a.s., p. 240, ISBN 978-80-247-2974-9