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一、中文部份
書籍
1.薛昭雄，「作業研究」講稿。
2.鄭丁旺、陳定國主編，「財務管理人員百科全書」，第2册，台北：大世紀出版事業有限公司，民國六十七年初版。
3.劉一忠，「作業研究（應用於管理決策）」，台北，自刊，民國六十四年初版。
4.高孔簾，「作業研究：管理決策之數量方法」，台北：嘉德出版事業有限公司，民國六十八年。
5.朱國璋「成本控制與成本抑減」，台北：正中書局，民國五十七年二版。
6.周心豪，「成本分析」，台南：成功大學企業管理研究中心，民國六十三年修訂三版。7.陳振銑，「管理會計：上册」，台北：華泰書局，民國六十七年初版。
8.張宇恭，「動態規劃：作業研究之二（理論及應用）」，台北：私立輔仁大學出版社，民國六十七年七月初版。
9.黃俊英、陳定國主編，「企業研究應用技術大全」，第1册，台北：大世紀出版事業有限公司．民國六十八年。

期刊
1.鄭丁旺，「管理會計功能之研究」。國立政治大學學報第39期，台北：國立政治大學出版，民國六十八年五月。
2.邱炳雲，「成本差異應否調查之決定」，會計研究第11.期，台北：政大會計研究學會出版，民國六十六年五月。
論文
1.洪肅鉞，「企業成本控制之研究」，台北：政大會計研究所碩士論文，民國六十七年。2.陳筱玲，「馬可夫鏈鎖理論與動態規劃在會計學上之應用」，台北：政大財政研究所碩士論文，民國六十七年。

二、英文部分
書籍
1. Anton, H. R., Peter A. Firmin, (ed.), ”Contemporary Issue in Cost Accounting”, 2nd ed., N.Y. :Houghton Mifflin Co., 1972.
2. Beer, Stafford, “Decision and Control”, N.Y.: John Wiley & Sons, Inc., 1966.
3. Bellman, Richard, “Dynamic Programming”, Princeton University Press, 1957.
4. Benston, George J., (ed.), “Contemporary Cost Accounting and Control”, 2nd ed., 1977.
5. Chou, Ya-lun, “Statistical Analysis”, N.Y. :Holt, Rinehart & Winston, 1975.
6. Chung, Kai Lai, “Markov Chains with Stationary Transition Probabilities”, 2nd ed., N.Y.: Spring Verlay, 1967.
7. Demski, Joel S., “Information Analysis”, Reading, Mass. :Addison-Wesley Publishing Company, 1972.
8. Horngren, Charles T., “Cost accounting: A Managerial Emphasis ”, 4th ed., 1977.
9. Howard, Ronald A., “Dynamic Programming and Markov Process”, M.I.T. Press, 1960.
10. Kemeny, John G. and J. Lawie Snell, “Finite Markov Chains”, D. Vannostrand, 1960.
11. Phillips, Don T., A. Ravindran and James J. Solberg, ”Operations Research: Principles and Practice”, 1976.
12. Shank, John K., ”Matrix Methods in Accounting”, Reading, Mass.: Addison-Wesley Publishing Co., 1972.
13. Thomas, W., (ed.), “Readings in Cost Accounting, Budgeting and Control”, 5th ed., Cincinnati, Ohio: South-Western Publishing Co., 1978.

期刊
1. Bierman, Harold, L. E. Fouraker, and R. K. Jaedicke, “A Use of Probability and Statistics in Performance Evaluation”, The Accounting Review, July, 1961, pp. 409-417.
2. Demski, Joel S., “Optimizing the Search for Cost Deviation Sources”, Management Science, Vol. 16, No. 8, April, 1970, pp.486-494.
3. Dittman, D. and P. Prakash, “Cost Variance Investigation: Markovian Control of Markov Process”, Journal of Accounting Research, Spring, 1978, pp.14-25.
4. Dittman, D. and P. Prakash, “Cost Variance Investigation: Markovian Control Versus Optimal Control”, The Accounting Review, April, 1979, pp.358-373.
5. Dopuch, N., J. G. Birnberg, and J Demski, “ An Extension of Standard Cost Variance Analysis”, The Accounting Review XLII, July, 1967, pp.526-536.
6. Duvall, R. M., “Rules for Investigating Cost Variances”, Management Science, XIII, June, 1967, pp. 631-641.
7. Dyckman, T. R., “The Investigation of Cost Variances ”, Journal of Accounting Research, Autumn, 1969, pp. 215-244.
8. Harary, Frank and B. Lipstein, “The Dynamics of Brand Loyalty: A Markovian Approach”, Operations Research, Vol. 10, No. 1, Jan-Feb., 1962.
9. Kaplan, R. S., “Optimal Investigation Strategies with Imperfect Information ”, Journal of Accounting Research, Vol. 7, 1969, pp.32-43.
10. Kaplan, R. S., “The Significance and Investigation of Cost Variances: Survey and Extensions”, Journal of Accounting Research, Autumn, 1975, pp. 311-337.
11.Li, Yu-ku, “ A Note on ‘The Investigation of Cost Variances ’. ”, Journal of Accounting Research, Vol. 8, 1970, pp. 282-283.
12. National Association of Accountants Research Report 22, “ The Analysis of Manufacturing Cost Variances ”, N.A.A., N.Y.: August, 1952.
13. Onsi, Mohamed, “ Quantitative Models for Accounting Control ”, The Accounting Review, April, 1967, pp. 321-330.
14. Ozen, T. and T. Dyckman, “A Normative Model for Investigation Decision Involving Multi origin Cost Variances”, Journal of Accounting Research, Spring, 1971, pp.81-115.
15. Probst, F. R., “Probabilistic Cost Control: A Behavioral Dimension”, The Accounting Review, XLIX, Jan., 1971, pp. 113-118.