8Whittington R. Changing control strategies in industrial R&D[J]. R&D Management,1991,21(1):43-53.
9Anthony R N. Management Control Systems [ M]. New York: Me Graw-hill, 1998. 108-268.
10John Shank, Vijay Govindarajan. Value chain resource planning: adding value with systems beyond the enterprise [ J ]. Business Horizons, 2004,47 ( 2 ) :79 - 86.
