Lew, G. (2019). Use of cost accounting in cost management. Research Papers of the Wroclaw University of Economics / Prace Naukowe Uniwersytetu Ekonomicznego We Wroclawiu, 63(9), 161–171. Read this article.
Lee, R. T. (2016). Fixed and variable costs: When accounting is the opposite of cash flow reality. Journal of Corporate Accounting & Finance (Wiley), 27(4), 31–35. Read this article to learn more about fixed and variable costs.