David W. answered 11/07/19
PhD in Music Composition with 5+ Years of Teaching Experience
I don't know of any articles or how-to books for musique concrete. As a historical phenomenon, it was pretty short lived, although as you note its influence ranged far and wide over both avant garde classical and pop music.
There is no right or wrong way to do it, though! And with today's music software, it's far, far easier to create than it was in the 1940s when every piece of tape had to be spliced by hand.
Are you planning to record your own sounds or use stock recordings? Once you have your source materials, you need to organize them, which is not that different from organizing other musical materials. What repeats? What varies? What is surprising? Is there a climax? How is it reached and reacted to?
I'd listen to (and maybe read about) some of the original creators of the genre and their immediate successors: Pierre Schaeffer (e.g "Railway Study"), John Cage ("Williams Mix"), Karlheinz Stockhausen ("Gesang der Jungling"). That should give you some jumping-off places. Best of luck!