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251

= 6899393 .
2005 2006 -:

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253

) (

.

(References) :

2005 . 2006
:
1- Rockville, "The Balanced Scorecard" 2005, p: 1 .http://www.balanced
scorecard.org/
2- Blocher, Edward J. and Chem. ,Kung H. and Lin, Thomas W. ,"Cost
Management :- A Strategic Emphasis", McGraw- Hill, Co. , 2002 , p: 17 ,
p: 723 .
3- Hilton , Ronald W. and Maher , Michael W. and Selto , Frank H. ,"Cost
Management Strategies for Business Decisions" McGraw-Hill , Co. ,2000 ,
p: 5 , p: 914 , p: 266 .

254

4- Horngren , Charles T. and Foster , George and Dater , Srikant M. , "


Cost Accounting :- A Managerial Emphasis " , 10th Ed. ,Prentice- Hall ,
Inc. ,New Jersey , U.S.A . , 2000, p: 463-465 , p: 825 , p: 472-474 .
5- Zimmerman, Jerold L., "Accounting for Decision Making and Control"
McGraw-Hill, U.S.A, 2000, p: 5 .
6- Atkinson, Anthony A. and Banker , Rajiv D. and Kaplan ,Robert S. and
Young Marks . ,"Management Accounting" 2nd Ed. ,1997 , p: 27 , p:533534 .
7- Kaplan, Roberts and Norton, David D., "The Balanced Scorecard
Measures that Drive Performance", Harvard Business Review, Jan. Ferd,
1992, p: 71-79 .
8- Drury, Colin, "Management and Cost Accounting" , 5th ed., Business
Press Thomson Learning, 2000, p: 930 .
" " -9
. 39 2001
10- Glautier, Michael and Under Down, Brian, "Accounting Theory and
Practice", 6th, Ed. , Pitman Publishing, London,1997, p:607-608.
" " -11
. 611-610 1991

- " " -12


.341334243-240 2000 -

" " -13

. 137-136 2002 -
14- Horngren, Charles, T., Foster, George and Srikant M. Dater, "Cost
Accounting: A Managerial Emphasis", 9th, ed., Prentice Hall ,Inc., New
Jersey, U.S.A, 1997, p: 691-692 .
15- Pringle, Charles D., Wright Peter, Kroll mark, J. Parnell, John A.,
"Management Tex and cases", Inc, U.S.A , 1994, p:250 .
16- Hilton , Ronald W. ,"Managerial Accounting" 4th Ed. ,McGraw-Hill ,
Inc. ,New York, U.S.A ,1999, p: 220 .

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