Пример см. Simon. Managing Marketing Profitability; Charles H. Sevin. Marketing Productivity Analysis.(New York: McGraw-Hill, 1965; L. Gayle Rayburn. Financial Tools for Effective Marketing Administration. New York: American Management Association, 1976; Neil Dorward. Pricing: Formula to Tame Those Wayward Costs. Accountancy 95 (ноябрь 1984). С. 101–104; Robin Cooper and Robert S. Kaplan. Measure Costs Right: Make the Right Decision. Harvard Business Review 66 (сентябрь – октябрь 1988). С. 96–103.