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政大機構典藏 > 商學院 > 會計學系 > 學位論文 > Item 140.119/88663

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/88663

Title:	作業基礎成本及管理制度規劃、設計、與實施之研究－以國內Ｐ印刷公司為個案實證對象 The Design, Planning, and Implementing of Activity-Based Costing and Activity-Based Management─A Case Study for Domestic Local Printing Company
Authors:	廖勝嘉 Liaw, Shenq Jia
Contributors:	吳安妮 Wu, An Ne 廖勝嘉 Liaw, Shenq Jia
Keywords:	作業基礎成本制度作業基礎管理制度組織發展及變革 Activity-Based Costing Activity-Based Management Organization Development and Change
Date:	1994
Issue Date:	2016-04-29 16:29:24 (UTC+8)
Abstract:	諸多業界與管會研究者深深感覺因為經營及製造環境產生重大丕變，使得傳統成本管理系統已無法滿足企業經理人為提昇企業本身競爭力所需的資訊。因此，學者針對資訊的產生要素（原始資料及制度方法）加以探討及研究，結果發現以作業為基礎所建立的成本管理系統能明確指出企業資源耗用情況，此即近年來廣受重視的作業基礎成本及管理制度（Activity-Based Costing and Activity-Based Management，簡稱ABC及ABM）。
Description:	碩士國立政治大學會計學系 G81353012
Source URI:	http://thesis.lib.nccu.edu.tw/record/#B2002003856
Data Type:	thesis
Appears in Collections:	[會計學系] 學位論文

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