Derya Eren Akyol and  Gonca Tuncel and  G. Mirac Bayhan,  A Comparative Analysis of Activity-Based Costing and Traditional Costing.   journal   = {International Journal of Industrial and Manufacturing Engineering}, [online]. World Academy of Science, Engineering and Technology.
    March 2007, vol. 3(3). 136 - 139
    [viewed 01 April 2020]. Available from: https://publications.waset.org/pdf/11958.