भुसाल Bhusal केशव Keshab. “ व्यतिरेकी विश्लेषणको सैद्धान्तिक अवधारणा, प्रक्रिया र प्रयोग {Theoretical Concepts, Procedures and Applications of Expenditure Analysis}”. Spandan 2, no. 1 (December 31, 2018): 65–71. Accessed December 8, 2025. https://nepjol.info/index.php/spandan/article/view/63447.