व्यतिरेकी विश्लेषणको सैद्धान्तिक अवधारणा, प्रक्रिया र प्रयोग {Theoretical Concepts, Procedures and Applications of Expenditure Analysis}. Spandan 2018, 2 (1), 65-71. https://doi.org/10.3126/spandan.v2i1.63447.