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