Alireza Azimi Sani  and  Mahdi Allahverdizadeh,  Target and Kaizen Costing.   journal   = {International Journal of Mechanical and Industrial Engineering}, [online]. World Academy of Science, Engineering and Technology.
    February 2012, vol. 62(2). 171 - 177
    [viewed 25 April 2024]. Available from: https://publications.waset.org/pdf/11016.