Charles R. Horngren, George Foster, Srikant M. Datar, Madhav Rajan, and Chri Ittner. Cost Accounting: A Managerial Emphasis, 13-е изд. Englewood Cliffs, NJ: Prentice Hall, 2008. С. 381. См. также Fred Selnes. Analyzing Marketing Profitability: Sales Are a Dangerous Cost-Driver. European Journal of Marketing 26, № 2 (1992). С. 15–26.