[[1] Smith, J.A., Management Accounting. 4th Edition, New York, Elsevier Publishing, 2007, pp. 425-427.]Search in Google Scholar
[[2] Jones, M., Accounting, Second Edition. Cardiff, John Wiley & Sons, 2006, pp. 407-410.]Search in Google Scholar
[[3] Budugan, D., Contabilitate şi control de gestiune, Iaşi, Editura Sedcom Libris, 2002, p. 53.]Search in Google Scholar
[[4] Swain, M.R., Albrecht, W.S., Stice, J.D., Stice, E.K., Management Accounting, Thomson Learning South Western, 2008, pp. 456 – 458.]Search in Google Scholar
[[5] Seal, W., Garrison, R.H., Noreen, E.W., Management Accounting. 3rd Edition, New York, The Mc Graw – Hill Companies, 2012, pp. 275-280.]Search in Google Scholar
[[6] Williams, J. R., Haka, S. F., Bettuer, M. S., Financiar & Managerial Accounting, The Basis for Business Decisions, Editura Mc Graw – Hill, 2013, pp. 750 – 759.]Search in Google Scholar
[[7] Briciu, S., Căpuşneanu, S., Rof, L., M., Topor, D., Contabilitatea şi controlul de gestiune, instrumente pentru evaluarea performanţei entităţii, Alba Iulia, Editura Aeternitas, 2010, p. 339.]Search in Google Scholar
[[8] Budugan, D., Georgescu, I., Berheci, I., Beţianu, L., Contabilitate de gestiune. Bucureşti: Editura CECCAR, 2007, p. 463.]Search in Google Scholar
