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一、中文部份：書籍
1.李序僧著，工業心理學，台北：大中國圖書公司，民國六十五年八月初版。
2.張春興、楊國樞著，心理學，台北：三民書局，民國六十六年九月五版。
期刊
3.朱俊傑著，“學習曲線應用於新產品發展”，東海大學工業工程期刊第七期，民國五十七年九月十一日出版。
4.何宜慈著，“使我國電子業佔有學習曲線有利地位” , 經濟日報，民國六十四年十二月三日第二版。
5.曲自立著，“如何應用學習曲線於成本估計”，會計與管理，第三期，（台北：中國預算管理學會出版）。PP.41〜60
6.林公孚著，”學習曲線的理論及應用”，科學與技術，第二卷第七期， PP.60 〜65。
二、英文部份：
書籍
1. Bierman , Harold and Thoman R. Dyckman. Managerial Cost Accounting . New York :
American Elsevier Publishing Co., 1971.
2. Bruns , William J., Jr. and Dom T. Docoster , eds., Accounting and Its Behavioral Implications. New York : McGraw-Full Book Co. , 1969.
3. Crowingshield , Gerald R. and Kenneth A. Gorman , Cost Accounting : Principles and
Managerial Applications. Third Edition, Boston , Mass. : Houghton Mifflin Company, 1974.
4. Hein , Leonard W. The Quantitative Approach To Managerial Decisions . Englewood Cliffs, New Jersey : Prentice -Hall Inc., 1967.
5. Hilgard , E.R. Theories of Learning . 3rd Ed. New York : Harcourt, Brace and Co., 1966.
6. Horngren , Charles T., Cost Accounting :A Managerial Emphasis . 3rd Ed. Englewood
Cliffs , New Jersey : Prentice - Hall Inc ., 1972.
7. Howell , J. E. and D. Teichrow , Mathematical Analysis For Business Decision. Homewood, Illinois : Richard D. Irwin Inc . , 1963.
8. Livingstone , J. L., Management Planning and Control . New York : McGraw-HiIl Book Co., 1970.
9. Mcneill , Thomas F. and Donald S. Clark , Cost Estimating and Contract Pricing . New
York: American Elsevier Publishing Company, Inc., 1966.
10. Teichroew , D., An Introduction to Management Science. New York : John Wiley and Sons Inc. , 1964.
期刊
11. Abernathy , William J. and N. Baloff, " A Methodology For Planning New Product Start -Ups " , Decision Science . January 1973 , PP. 1〜20.
12. Abernathy , William J. and Kenneth Wayne, " Limits of The Learning Curve “ , Harvard Business Review , September - October 1974, PP. 109〜119.
13. American Accounting Association , Concepts and Standards Study Committee ," The
Matching Concept " , The Accounting Review, April 1965 , PP. 368〜369.
14. Andress , Frank J. , " The Learning Curve as a Production Tool " Harvard Business
Review , January - February 1954 , PP.87〜97.
15. Baloff , Nicholas , " Startups in Machine-Intensive Production Systems ", Journal
of Industrial Engineering , January 1966,PP. 25〜32.
16. ________, " The Learning Curve - Some Controversial Issues " , Journal of Industrial Economics , July 1966 , PP. 275〜282.
17. ________ and R. B. Mckersie , " Motivating Startups ", The Journal of Business,
October 1966 , PP. 473〜484.
18. Baloff , N., " Estimating the Parameters of the Startup Model -An Empirical Approach",
The Journal of Industrial Engineering, April 1967 , PP.248-253.
19. ________and J. Kennelly , " Accounting Implications of Product and Process Startups", Journal of Accounting Research , Autumn 1967 , PP. 131〜143.
20. Bhada , Y. K., " Dynamic Cost Analysis " Management Accounting , July 1970, PP. 11 - 14.
21. _______, "Dynamic Relationships for Accounting Analysis" , Management Accounting, April 1972 , PP. 53〜57.
22. Bierman , Harold , Jr. and Sidney Davidson. "The Income Concept - Value - Increment or
Earnings Predictor " , The Accounting Review, April 1969 , PP. 236〜246.
23.Boren , William H., "Some Applications of the Learning Curve to Government Contracts ", N.A. A. Bulletin , October 1964 , P. 21.
24. Bowers , W. Bert , " Who’s Afraid of the Learning Curve ? " Purchasing , March 24, 1966 , PP. 77〜79.
25. Brenneck , R., " B-E Charts Reflecting Learning " , N.A.A. Bulletin , June 1959, P. 34.
26.Bump , E.A., " Effects of Learning on Cost Projections", Management Accounting, May 1974 , PP. 19〜24.
27. Davidson , Sidney , " Accounting and Financial Reporting in the Seventies “ , The Journal of Accountancy , December 1969 , P. 30.
28. Harris , Le Brone C. and William L. Stephens, " The Learning Curve : A Case Study ", Management Accounting , February 1978 , PP. 47〜52 .
29. Hartley , K., " The Learning Curve and Its Application to the Aircraft Industry"
Journal of Industrial Economics , March 1965 , PP. 122〜128.
30. Hirschmann , Winfred B. ," Profit From the Learning Curve " , Harvard Business Review, January- February 1964 , PP. 125〜139.
31. Hirschleifer , J ., " The Firm’s Cost Function : A Successful Reconstruction ?", The Journal of Business , July 1962 , PP.235〜255.
32. Imhoff , Engene A., Jr ., " The Learning Curve and Its Applications " , Management Accounting, February 1978 , PP. 44〜46.
33. Keachie , E. C., Cost, and the Learning Curve " , A. A. C. E. Bulletin ,Ⅲ, June 1961.
34. _______ and R. J. Fontana , " Effects of Learning on Optimal Lot Size " , Management Science , October 1966 , PP. 102〜108.
35. Kilbridge , Maurice , " A Model for Industrial Learning Costs , " Management Science, July 1962 , PP. 516〜527.
36. Lundgren , E.F. and J.V. Schneider, "A Managerial Cost Model for the Hiring Overtime Decision " , Management Science February 1971 , PP. 399〜405.
37. Mc Intyre , E. V., " Cost- Volume- Profit Analysis Adjusted For Learning " , Management Science , October 1977 , PP. 149〜160.
38. Morse , Wayne J. " Reporting Production Costs That Follow the Learning Curve Phenomenon ", The Accounting Review , October 1972, PP. 761〜773.
39. ________, " The Use of the Learning Curve in Financial Accounting " , The CPA, January 1974 , PP. 51〜57.
40. ________, " Learning Curve Cost Projections With Constant Unit Costs " , Managerial
Planning, March-April 1974 , PP. 15〜21.
41. Schwayder , Keith ," A Critique of Economic Income as an Accounting Concept ", Abacus,
August 1967 , P. 28.
42. Summers , Edward L. and G . A. Welsch, " How Learning Curve Models Can be Applied to Profit Planning " , Management Services, March- April 1970 , PP. 45〜50.
43. Taylor , M.L., " The Learning Curve- A Basic Cost Projection Tool ", N. A. A. Bulletin , February 1961 , PP. 159〜163.
44. Wyer , Rolfe , " Learning Curve Techniques For Direct Labor Management", N. A. A.
Bulletin, July 1958 , Section 2, PP.582〜590.