Accounting for the Hidden Costs: A National Study of Internal Service Funds and Other Indirect Costing Methods in Municipal Governments
研究了美国市政政府如何通过内部服务基金等方法核算间接成本，帮助公共管理者更准确评估服务成本。
Charles K. Coe, Elizabethann O'Sullivan, Accounting for the Hidden Costs: A National Study of Internal Service Funds and Other Indirect Costing Methods in Municipal Governments, Public Administration Review, Vol. 53, No. 1 (Jan. - Feb., 1993), pp. 59-64