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一、中文部份：
書箱
1.巫永固，研究發展費用會計問題之探討，政大會計研究所未出版碩士論文，中華民國六十五年六月。
2.陳振銑著，管理會計，（台北：華泰書局，中華民國六十七年二月）。
3.許士軍著，管理：規劃與創新，（台北：地球出版社，中華民國六十三年十一月）。
4.鄭丁旺、陳定國主編，財務管理人員百科全書，（台北；大世紀出版事業有限公司，中華民國六十七年二月）。
二、英文部份：
書籍
1. Accountant’s Encyclopedia. 4Vols. Englewood Cliffs: Prentice-Hall, Inc., 1962.
2. Allison, David (ed). The R & D Game: Technical men, Techmical Managers, and Research Productivity. Cambridge: The M.I.T. Press, 1969.
3. Anthony, Robert N. Management Controls In Industrial Research Organizations, Boston:
Division of Research, Graduate School of Business Administration, Harvard University, 1952. 4.________, John Dearden, and Richard F. Vancil (eds.) Management Control Systems: Cases and Readings. Homewood: Richard D. Irwin,Inc.,1965.
5.Bennett, Clinton W. Standard Cost: How They Serve Modern Management, Englewood Cliffs: Prentice-Hall, Inc., 1957.
6.________, Research, Development,and Technological Innovation, An Introduction, Homewood: Richard D. Irwin, Inc., 1964.
7. Cetron, Marvin J. and Others. Technical Resource Management Quantitative Methods.
Cambridge, The M.I.T. Press, 1969.
8. Cleland, David I. and William R. King. Systems Analysis and Project Management. New York:
McGraw-Hill Book Company, 1968.
9. Collinson, H. A. Management for Research and Development. London: Sir Isaac Pitman & Sons Ltd,1964.
10. Flippo, Edwin B. Management: A Behavioral Approach. Boston: Allyn and Bacon, 1966.
11. Glover, John G. and Coleman L. Maze Managerial Control Instruments and Methods in Industry, New York: The Ronald Press Company, 1937.
12. Heckert, J. Brooks and James D, Willson. Business Budgeting and Control, 2nd, ed. New York: Ronald Press Company, 1955.
13. Henke, Russ, Effective Research & Development for the Smaller Company. Houston: Gulf Publishing Company, 1963.
14. Horngren, Charles T. Cost Accounting: A Managerial Emphasis. Englewood Cliffs: Prentice-Hall, Inc., 1962.
15. Howard, George W. Common Sense In Research and Development Management. New York: Vantage Press, 1955.
16. Howe, W. Asquith. Cost Accounting, Scranton: International Textbook Company, 1969.
17. Jackson, Thomas W. and Jack M. Spurlock. Research and Development Management, Homewood: Dow Jones-Irwin, Inc, 1966.
18. Jruger, Paul M. Accounting Guide for Defense Contracts . 5th. ed. New York: Commerce Clearing House, Inc., 1966.
19. Karger, Delman W. and Robert G. Murdick. Managing Engineering and Research, New York: The Industrial Press, 1963.
20. Keller, I. Wayne and William L. Ferrara, Management Accounting for Profit Control. 2nd.ed. New York: McGraw-Hill Book Company, 1966.
21. Matz, Adolph, Othel J. Curry, and George W. Frank. Cost Accounting: Management’s Operational Tool for Planning, Control, and Analysis. 4th. ed. Cincinnati : South-Western Publishing Company, 1967.
22. McLoughlin, William G, Fundamentals of Research Management. [n.p.] American Management Association, Inc., 1970.
23. Monteith, G, Stuart. R & D Administration, London: Iliffe Books, Ltd, 1969.
24. Moranian, Thomas, The Research and Development Engineer as Manager. New York: Holt, Rinekart and Winston, 1963.
25. Quinn, James Brian. Yardsticks for Industrial Research: The Evaluation of Research and Development Output. New York: The Ronald Press Company, 1959.
26. Reeves, E. Duer. Management of Industrial Research New York: Reinhold Publishing Corporation, 1967.
27. Sandretto, Peter C. The Economic Management of Research and Engineering: New York: John Wiley & Sons, Inc., 1968.
28. Seiler, Robert E. Improving the Effectiveness of Research and Development New York: McGraw-Hill Book Company, 1965.
29. Slocum, Elliott Leroy. " An Inquiry Into The Feasibility of Using Standard Cost to Control Product Development Cost." Columbia Missouri: Unpublished Doctoral Dissertation, University of Missouri, 1972.
30. Stilian, Gabriel N. and Others, PERT: A New Management Planning and Control Technique. New York: American Management Association, Inc., 1962.
31. Villers, Raymond. Research and Development: Planning and Control. New York: Financial Executive Research Foundation, Inc., 1964.
32. Walters, J. E. Research Management: Principles and Practice. Washington: Spartan Books, 1965.
33. Welsch, Glenn A. Budgeting: Profit Planning and Control, 2nd. ed. Englewood Cliffs: Prentice-Hall, Inc., 1964.
期刊
34. AICPA, ARS No.14. Accounting for Research and Development Expenditures, 1973.
35. Clauser, H. R. (ed.) "Perspectives : News and Views of the Current Research Management Scene" Research Management, No. I XVIII (January, 1975) ,2-3; No.3, XIX ,(May, 1976), 2-3, No.4, XIX (July, 1976) ,2-3; No.4, XIX (January, 1978), 2-4; No.2, XXI (March, 1978), 2-4; No.3, XXI (May, 1978),2-4.
36. Cullinan, Thomas G. “Why We Use Standard Costs- Pointers and Reminders N.A.C.A. Bulletin, Section I, No.7, XXXVII (March, 1936), 892-897.
37. FASE, Statement of Financial Accounting Standards No,2, " Accounting for Research and Development Cost,” October, 1974.
38. Field, Lester W. "Standards for Developmental and Experimental Expenditures" N.A.C.A. Bulletin Section I, No.2 XXXI (October, 1949), 173-182.
39. Gmitter, G.T. “Towands a Better Understanding of Industrial R&D and Cost Control ,” Research Management, No.4, VIII (July, 1965), 229-230.
40. Harbrecht, Robert F. “Designing a System for Control of Research Cost,” NAA Bulletin, Section 1, No.10, XLV (June, 1964), 3-8.
41. Hitchcock, Lauren B. "Selection and Evaluation of R&D Projects. Part 1," Research Management, No.3, VI (May, 1963), 231-244.
42. ________, "Selection and Evaluation of R&D Projects jects. Part 2," Research Management, No.4, VI ( July, 1963), 259-275.
43. Linder, C.T. and R.A. Connor, Jr. “Creativity and Innovation for the Industrial Research Laboratory,” Research Management, No.4, VIII (July, 1965), 219-228.
44. Lueck, Roger H. " Effective Use of Research Results," Research Management, No. 1, VI (January, 1963), 29-37.
45. Moss, Maurice "Developmental Costs Incurred In the Plant," N.A.C.A. Bulletin, Section 1, No.9 XXXV (May, 1954), 1114-1123.
46. National Association of Cost Accountants. "Accounting for Research and Development Costs," Re-Search Series No.29, N.A.C.A. Bulletin, Section 3, No.10, XXXVI (June, 1955), 1374-1437.
47. Quinn, James Brian and James A. Mueller, “Transferring Research Results to Operations," Harvard Business Review, Vol.41, (January-February, 1963), 49-66.
48. Research Management-Staff Report. “Proceedings Industrial Research Institute Study Group Meetings Number 6, Expediting the Transition from Research to Production,” Research Management, No.1, V (January, 1962), 33-47.
49. Research Management Staff Report. “Proceedings of Industrial Research Institute Study Group Meetings Number 8, Control of Research and Development,” Research Management,. No. 6, VI (November, 1963), 435-449.
50. Sasaki, Harold D. “Planning and Controlling Search and Development Costs,” Management Accounting , No. 9, L(May, 1969), 44-50.
51. Stavely, Homer E. "The Critical Path Method In Pharmaceutical Product Development," Research Management, No.2. X(March, 1967), 91-105.
52. Stevenson, Earl P. "The Research Laboratory and Its Relation to Cost Reduction," N.A.C.A. Bulletin, Section 1, X(June 1, 1929), 1265-1274.
53. Usry, Milton P. and John L. Hess. "Planning and The Price Waterhouse Review, No. 2, XII(Summer, 1967), 32-38.