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一、中文部份
書籍
1.陳超塵編著，統計學原理，（台北：大中國圖書公司，民國六十三年一月再版）。
2.陳定國、黃俊英主編：企業研究應用技術大全，（台北，大世紀出版事業有限公司，民國六十八年五月初版）。
3.楊懷年編著，線性代數與線性計劃，（台北：世紀書局，民國六十八年十二月初版）。
4.蘇耀新編著，會計應用數學，（台北：建宏書局，民國六十七年一月再版）。
5.高孔廉著，作業研究―管理決策之數量方法，（台北：文笙書局，民國六十八年三月）。
6.黃桂松撰，機率方法在會計上之應用，政治大學會計研究所碩士論文，民國六十七年六月。
7.黃自建撰，不確定性之兩平分析在利潤規劃上應用之研究，東吳大學會計研究所碩士論文，民國六十七年六月。

期刊
1.林煜宗，“投資組合分析”主計月報，第四十八卷，第二期（六十八年八月號），第26頁。

二、英文部份
書籍
1. Anton, Hector R, and Peter A. Firmin (eds.), Contemporary Issues in Cost Accounting 2nd ed. Boston: Houghton Mifflin Company, 1972.
2. Beston, George J., Contemporary Cost Accounting and Control, 2nd ed. Belmont, Cal.: Dickenson Publishing Company, Inc., 1977.
3. Bierman. H, and T. R. Dyckman, Managerial Cost Accounting, 2nd. ed., New York: The Macmillan Company, 1976.
4. Copeland. Ronald M. and Poul E. Dascher, Managerial Accounting-An Introduction to Planning Information Processing and Control, Santa Barbara, Cal.: Hamilton Publishing Company.
5. Crcwningshield, Gerald R. and Kewneth A. Gorman, Cost Accounting : Principles and Managerial Applications 3th ed. Boston: Houghton Mifflin Company 1974.
6. DeCoster, D., K, Ramanthan, and G. Sundem (eds.), Accounting for Managerial Decision Making. 2nd ed., Los Angeles : Melville Publishing Company, 1978.
7. Homgren, Charles P. Cost Accounting : A Managerial Emphasis 4th ed., Englewood Cliffs, N. J. : Prentice-Hall, Inc., 1974.
8. Ijiri, Yuji, Management Goals and Accounting for Control Chicago : Rand McNally & Company. 1965.
9. Killough, Larry N. & Wayne E. Leininger, Cost Accounting for Managerial Decision Making. Belmont, Cal.: Dickenson Publishing Company, Inc., 1977.
10. Mendenhall, William and Richard L. Scheuffer Mathematical Statistics with Applications, Belmont, Cal.: Wadsworth Publishing Company, Inc., 1973.
11. Rosen, L. S. (ed.), Topics in Managerial Accounting, 2nd ed. Toronto : McGraw-Hill Ryerson, Ltd., 1974.

1. Bell, Albert L. “Break-even Charts Venus Marginal Graphs.” Management Accounting (February 1969), pp. 32-35.
2. Buzby, S. L., “Extending the Applicability of Probabilistic Management Planning and Control Method ,” The Accounting Review (January 1974), pp. pp. 42-9.
3. Dickinson, J. P. “ Cost-Volume-Profit Analysis under Uncertainty .” Journal of Accounting Research (Spring 1974), pp. 182-87.
4. Ferrara, W.L., J. C. Hayya and D. A. Nachman, “ Normalcy of Profit in the Jaedicke-Roblichek model ,” The Accounting Review (April 1972), pp. 299-307.
5. Givens, Horace R. “ An Application of Curvilinear Breakeven Analysis .” The Accounting Review (January 1966), pp. 141-143.
6. Hilliard, Jimmy E., and Robert A. Leitch. “ Cost-Volume-Profit Analysis under Uncertainty : A Log-Normal Approach.” The Accounting Review, L, No. 1 (January 1975), pp. 69-80.
7. Jaedicke, Robert K. and Alexander A. Robichek. “ Cost-Volume-Profit Analysis under Conditions of Uncertainty .” The Accounting Review, 39, No. 4 (October 1964), pp. 917-926.
8. Johnson, Glenn L., and S. Stephen Simik. Multiproduct C-V-P Analysis under Uncertainty .” Journal of Accounting Research (Autumn 1971), pp. 278-286.
9. Liao, Mawsen. “Model Sampling : A Stochastic Cost- Volume-Profit Analysis .” The Accounting Review, L, No.4 (October 1975), pp. 780-790.
10. Manes, Rene. “ A New Dimension to Breakeven, Analysis .” Journal of Accounting Research, 4, No.1 (Spring 1966), pp. pp. 87-100.
11. Mitchell, G. B. “ Breakeven Analysis and Capital Budgeting .” Journal of Accounting Research (Autumn 1969), pp. 332-338.
12. Morrison, Thomas A., and Eugene Kaczka. “ A New Application of Calculus and Risk Analysis to Cost-Volume-Profit Changes .” The Accounting Review, XLIV, No.2 (April 1969), pp. 330-343.
13. Shih. Wei, “ A General Decision Model for Cost-Volume-Profit Analysis Under Uncertainty .” The Accounting Review, Vol. LIV, No.4 (October 1979), pp. 687-705.