@incollection{,
	
					
					
					ABEEFE52EAED9DE6D2E4222F583F6EFE
				,
	author={{NITINKUMAR} and {GREEN HILLS ENGINEERING COLLEGE (SOLAN)}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}1342937
}

@incollection{b0,
	
	
		,
	title={{Part development process with focus on value engineering and target-costing: A case study in an automotive company}}
		,
	author={{
			UgoIbusuki
		} and {
			PauloCarlosKaminski
		}}
		
	
	
		,
	journal={{Int. J. Production Economics}}
		
			105
			
			,
	year={2007}
		
	

}

@incollection{b1,
	
	
		,
	title={{Holding cost determination: An activity-based cost approach}}
		,
	author={{
			PeterBerling
		}}
	
	
		,
	journal={{Int. J. Production Economics}}
		
			112
			
			,
	year={2008}
		
	

}

@incollection{b2,
	
	
		,
	title={{Application of activity-based costing to a land transportation company: A case study}}
		,
	author={{
			AdilBaykasog?lu
		} and {
			Vahitkaplanog?lu
		}}
		
	
	
		,
	journal={{Int. J. Production Economics}}
		
			116
			
			,
	year={2008}
		
	

}

@incollection{b3,
	
	
		,
	title={{Target costing operationalization during part development: Model and application}}
		,
	author={{
			Francisco Jose´ KliemannTiago Pascoal Filomena
		} and {
			MichaelRobertNeto
		} and {
			Duffey
		}}
		
		
	
	
		,
	journal={{J. Production Economics}}
		
			118
			
			,
	year={2009}
		
	

}

@incollection{b4,
	
	
		,
	title={{Implementation of activity-based costing in manufacturing}}
		,
	author={{
			AGunasekaran
		} and {
			MSarhadi
		}}
		
	
	
		,
	journal={{International Journal of Production Economics}}
		
			
			,
	year={1998}
		
	

}

@incollection{b5,
	
	
		,
	title={{Quantifying the effects of parts consolidation and development costs on material selection decisions: A processbased costing approach}}
		,
	author={{
			MichaelJohnson
		} and {
			RandolphKirchain
		}}
		
	
	
		,
	journal={{Int. J. Production Economics}}
		
			119
			
			,
	year={2009}
		
	

}

@incollection{b6,
	
	
		,
	title={{The integration of activity based costing and enterprise modeling for reengineering purposes}}
		,
	author={{
			IPTatsiopoulos
		} and {
			NPanayiotou
		}}
		
	
	
		,
	journal={{Int. J. Production Economics}}
		
			66
			
			,
	year={2000}
		
	

}

@incollection{b7,
	
	
		,
	title={{Design of activity-based costing in a small company: A case study}}
		,
	author={{
			AGunasekaran
		} and {
			DSingh
		}}
		
	
	
		,
	journal={{Computers & Industrial Engineering}}
		
			37
			2
			
			,
	year={1999}
		
	

}

@incollection{b8,
	
	
		,
	title={{Factors influencing the performance of activity based costing teams: a field study of ABC model development time in the automobile industry" Accounting}}
		,
	author={{
			JamesWShannon W Anderson
		} and {
			SMarkHesford
		} and {
			Young
		}}
		
		
	
	
		,
	journal={{Organizations and Society}}
		
			27
			3
			
			,
	year={2002}
		
	

}

@incollection{b9,
	
	
		,
	title={{The role of actornetworks and boundary objects in management accounting change: a field study of an implementation of activity-based costing" Accounting}}
		,
	author={{
			MichaelBriers
		} and {
			WaiFong Chua
		}}
		
	
	
		,
	journal={{Organizations and Society}}
		
			26
			3
			
			,
	year={2001}
		
	

}

@incollection{b10,
	
	
		,
	title={{An activity-based-parametric hybrid cost model to estimate the unit cost of a novel gas turbine component}}
		,
	author={{
			StephanLangmaak
		} and {
			ChristopheStephenwiseall
		} and {
			Bru
		} and {
			JamesRusselladkins
		} and {
			Scanlan
		}}
		
		
		
		
	
	
		,
	journal={{Int. J. Production Economics}}
		
			142
			
			,
	year={2013}
		
	
	,
	note={Andra´s So´ bester}

}