一、中文文獻
1.王立心(1994)。台灣省國民教育經常支出水平公平與財政中性狀況之探討-五十七至八十二會計年度。未出版碩士論文,國立高雄師範大學教育研究所,高雄。2.王棟良(2003)。台灣省21縣市國民中學學校校率之評估。未出版碩士論文,國立中正大學數學研究所,嘉義。3.沈水河(2004)。以包絡分析法評估雲林縣公立國民中學之經營效率。未出版碩士論文,南華大學管理科學研究所,嘉義。4.李顯峰(2005,3月)。地方財政的問題與改進。國立台北大學公共行政冀政策學系地方財政的困境與未來展望座談會發表論文,台北。
5.李建然與謝兆恩(2004)。台北市立國中教育經費運用及預算控制績效評估—隨機邊界成本函數之應用。當代會計。5(1),57-87。
6.李幸翠(2001)。稅捐稽徵機關作業基礎成本制度之設計與規劃---以A稅捐稽徵處為例。未出版碩士論文,中央大學企業管理研究所,桃園。
7.林蕙真與李宗黎(1997)。成本與管理會計學新論(第一版)。台北:新陸。
8.吳安妮(1999)。實施作業制成本管理制度(ABC及ABM)之省思。會計研究月刊。162,45-50。9.吳佩書(2000)。國立大學作業基礎成本制度之設計與規劃。未出版碩士論文,中央大學財務管理研究所,臺北。10.杜榮瑞與郭振雄(2001,10月)。大學院校之效率及其相關因素之探討:資料包絡分析之應用。東吳大學商學院會計系2001會計理論與實務研討會發表論文,台北。
11.胡明輝(2000)。成本分析與作業改善:整合作業基礎成本制與資料包絡分析法於國軍某修(造)船廠之應用。未出版碩士論文,國防管理學院後勤管理研究所,桃園。12.教育部(1975)。教育成本及費用支出之分析。教育計畫叢書之七。台北:同作者。
13.陳及幼(1992)。作業基礎管理制度實施情況之研究---以美商D電腦公司為例。未出版碩士論文,國立政治大學會計研究所,木柵。14.陳順宇(2000)。迴歸分析(第三版)。台北:華泰書局。
15.張清溪、許嘉棟、劉鶯釧與吳聰敏(1991)。經濟學(上冊)。台北:雙葉。
16.葉琇如(2004)。整合作業基礎成本制與限制理論於產品組合策略之探討---以國軍生產及服務作業基金為例。未出版碩士論文,國防管理學院國防財務資源研究所,桃園。17.鄭明志(2002)。成本分析與作業改善:整合作業基礎成本制與資料包絡分析法於某天然氣管線供應公司之應用。未出版碩士論文,國防管理學院國防財務資源研究所,桃園。18.鄭光甫與童甲春(1996)。教育資源分配現況檢討及改革方向。台北:同作者。
19.鄭惠之(2006)。利潤優勢來自於良好的成本管理。會計研究月刊。246,11。20.劉中鍵(2001)。國立大學學生成本之研究:作業基礎成本制度之應用。未出版碩士論文,國立臺灣大學管理學院會計研究所,臺北。二、英文文獻
1.Aigner, D. J., Lovell, C. A. K., & Schmidt, P. (1977). Formulation and estimation of stochastic frontier production function models. Journal of Econometrics, 6, 21-37.
2.Aly, H., Grabowski, R., Pasurka, C., & Rangan, R. (1990). Technical, scale, and allocation efficiencies in U. S. banking: An empirical investigation. Review of Economics and Statistics, 72, 211–218.
3.Banker, R. D., Chang, H., & Cunningham, R. (2003). The public accounting industry production function. Journal of Accounting and Economics, 35,255-281.
4.Beaujon, G. J. & Singhal, V. R. (1990, spring). Understanding the activity costs in an Activity-Based Cost system. Journal of Cost Management, 51-72.
5.Berger, A., Hunter, W., & Timme, S. (1993). The efficiency of financial institutions: A review and preview of research past, present, and future. Journal of Banking and Finance, 17, 221–249.
6.Chubb, J. E. & Moe, T. M. (1990). Politics markets and American schools. The Brookings Institution, Washington D.C.
7.Coelli, T. (1996). A guide to FRONTIER version 4.1: A computer program for stochastic frontier production and cost function estimation. Center for efficiency and productivity analysis. CEAP Working Paper, 1-33.
8.Cooper, R. & Kaplan, R. S. (1992). From ABC to ABM. Management Accounting, 54-57.
9.Cooper, R. & Kaplan, R. S. (1991, May-June). Profit priorities from Activity-Based Costing. Harvard Business Review, 130-135.
10.Cooper, R. (1988, summer). The rise of Activity-Based Costing-part one: What’s an Activity-Based Cost system? Journal of Cost Management, 2, 45-54.
11.Cooper, R. (1988, fall). The rise of Activity-Based Costing-part two: When do I need an Activity-Based Cost system? Journal of Cost Management, 41-48.
12.Cooper, R. (1989, spring). The rise of Activity-Based Costing-part three: How many cost drivers do you need, and how do you select them? Journal of Cost Management, 34-46.
13.Cooper, R. (1989, winter). The rise of Activity-Based Costing-part four: What do Activity-Based Cost system look like? Journal of Cost Management, 38-49.
14.Cox, K. S., Downey, R. G., & Smith, L. G. (2000, fall). ABC’s of higher education-getting back to the basics: An Activity-Based Costing Approach to planning and financial decision making. The Association for Institutional Research.1-12
15.Dopuch, N. & Gupta, M. (1997). Estimation of benchmark performance standards: An application to public school expenditures. Journal of Accounting and Economics, 23, 141-161.
16.Drucker, p. Managing the Non-Profit Organization. (2000) 。非營利機構的經營之道(余佩珊譯)。台北:遠流。(原著發行於1990)
17.Farrell, M. J. (1957). The measurement of productivity efficiency. Journal of the Royal Statistical Society, Series A (General), 120 (3), 253-281.
18.Gleason, J. M. & Barnum, D. T. (1986, April). Toward valid measures of public sector productivity:Performance measure in Urban Transit, Journal of Management Science, 28 (4) , 379-386.
19.Goddard, A. & Ooi, K. (1998, July-September). Activity-Based Costing and central overhead cost allocation in universities: A case study. Public Money & Management, 31-38.
20.Greeson, C. B. & Kocakulah, M. C. (1997, March-April). Implementing an ABC pilot at whirlpool. Journal of Cost Management, 16-21.
21.Gyimah-Brempong, K. & Gyapong, A. (1992). Elasticities of factor substitution in the production of education. Economics of Education Review, 11, 205–217.
22.Hanushek, E. A. (1986). The economics of schooling: Production and efficiency in public schools. Journal of Economic, 24 (3), 1147-1177.
23.Jondrow, J., Lovell, C. A. K., Materov, I. S., & Schmidt, P. (1982, August) . On the estimation of technical inefficiency in the Stochastic Frontier Production Function Model, Journal of Econometrics, 19,233-238.
24.Kumbhakar, S. C. & Lovell, C. A. K. (2000). Stochastic Frontier Analysis (1st).
25.Ostrenga, M. R., (1990, February). Activities : the focal point of total cost management. Management Accounting, 42-49.
26.Sakata, M. (2004). A cost frontier approach for estimating the determinants of cost inefficiency in Japanese fire protection management. Journal of Asian Economics, 579-590.
27.Samad, Q. A. & Patwary, F. K. (2003). Technical efficiency in the textile industry of Bangladesh: an application of Frontier Production Function. Information and Management Sciences, 14 (1), 19-30.
28.Trussel, J. M. & Bitner, L. N. (1996, June). As easy as ABC, re-engineering the cost accounting system. NACUBO Business Officer, 34-39.
29.Turney, P. B. B. (1991). The myths about implementing an Activity-Based Cost System. Journal of Cost Management, 24-32.
30.Turney, P. B. B. (1993). Common cents: The ABC performance breakthrough (How to succeed with Activity-Based Costing). Hillsboro, Or. .
31.Turney, P. B. B. (1996). Comments on Activity-Based Costing: The performance breakthrough. Hillsboro, Oregon, Cost Technology Inc.
32.Yamashita, K. (2000). Inefficiency of local public services and fiscal support—stochastic frontier cost function analysis for estimating local public corporation (Chiho Kokyo Sabisu No Hikoritsusei to Zaigenhoten-Chiho Koei Kigyo Ni Taisuru Stochastic Frontier Cost Function No Suikei in Japanese), mimeo. Nagasaki Prefecture, Japan: Nagasaki University.