6[1]Heckert, J. Brooks, The Analysis and Control of Distribution Costs[M]. New York: The Ronald Press Company, 1940.
7[3]Handfield,R. B., Nichols, E, L. (1999): Introduction to Supply Chain Management, Prentice Hall, Upper Saddle River,NJ.
8[4]Seuring, S. (1999): Gestaltungsoptionen durch Kostenmanagement- Das Beispiel der Wertschopfungskette von OkoTextilien (Opportunities through Cost Management The example of the supply chain for eco- products in the apparel industry), in: Umweltwirtschaftsforum. Vol.7, No.4 (1999),p .18-23.
9[5]Seuring, S. (2001): Supply Chain Costing Kostenmanagement in der Wertschopfungskette mit Target Costing und Prozesskostenrechnung (Supply Chain Costing with Target Costing and Activity Based Costing), Verlag Franz Vahlen,Munchen. p126.
10[6]Seuring, S. (2002): Cost Management in Supply Chains Different Research Approaches, in: Seuring, S./Goldbach,M. ( eds. ): Cost Management in Supply Chains, Heidelberg 2002, S. 1 11.