政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/114759

English | 正體中文 | 简体中文 | Post-Print筆數 : 27 | Items with full text/Total items : 109952/140887 (78%)
Visitors : 46304089 Online Users : 1754

RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.

Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer

政大機構典藏 > 學術期刊 > 會計評論 > 期刊論文 > Item 140.119/114759

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/114759

Title:	競爭環境下公營事業共同成本分攤的檢驗機制 Cost Allocation Tests for the Public Enterprises in a Competitive Environment
Authors:	張玉山 Chang, Vue-Shan
Date:	1992-04
Issue Date:	2017-11-15 14:55:25 (UTC+8)
Abstract:	多產品廠商的共同成本分攤雖為一老生常談的問題，但對台灣公營事業仍非常重要。面對著自由化及解除管制的趨勢，公營事業如何有效率的定價及分攤成本日趨重要。本文藉著合作賽馬論的應用，以發展公營事業聯產品共同成本分攤的效率測試，並將測試範圍延伸至考慮國際競爭因素的情形。最後，本文討論當現行公營事業在競爭環境下無法繼續營運時，所需作的調整。同時，我們將進一步的討論，公營事業為達其他政策目標時，市場所需的保護。 The common cost allocation of a multi-product firm is an old accounting problem. It, however, has significance for the public enterprises here in Taiwan. Facing the trend of deregulation and liberalization, it is vital for the public enterprise to price its product and allocate its cost efficiently. By applying results from cooperative game theory, this paper introduces efficiency tests for common cost allocation in a multi-product public enterprise. The tests are extended to consider cases where international competition is possible. Finally, this paper discusses the necessary adjustments needed when the current operation of the public enterprise can not be sustained in a competitive environment. Furthermore, the minimum protection needed by the public enterprise in order to achieve other policy objectives is also discussed.
Relation:	會計評論, 26, 113-122
Data Type:	article
DOI 連結:	http://dx.doi.org/10.6552%2fJOAR.1992.26.6
DOI:	10.6552/JOAR.1992.26.6
Appears in Collections:	[會計評論] 期刊論文

Files in This Item:

File	Description	Size	Format
index.html		0Kb	HTML2	247	View/Open

社群 sharing

著作權政策宣告 Copyright Announcement

1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.

Loading...