English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 111253/142169 (78%)
Visitors : 48149334      Online Users : 919
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/89200
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/89200


    Title: 作業制成本和管理制度之研究-以P 印刷公司為例
    Activity-based costing and management system
    Authors: 陳建霖
    Chen, Jian Lin
    Contributors: 吳安妮
    Wu, An Ni
    陳建霖
    Chen, Jian Lin
    Keywords: 作業制成本
    管理制度
    績效評估
    會計
    商業
    ACCOUNTING
    BUSINESS
    Date: 1993
    1992
    Issue Date: 2016-05-02 15:15:51 (UTC+8)
    Abstract: 作業制成本和管理制度是近年來美國廣為流行的管理會計制度。作業制成本法(ABC)
    Reference: 1.吳安妮,國際競爭環境下之管理會計革新與展望,第二屆會計理
    論與實務研討會, 1990 年10 月。
    2. 吳安妮, ABC 制度之精神:增進企業競爭力,會計研究月刊,
    1990 年11 月, .pp.92-95 o
    3. 吳安妮,作業基礎之成本制度法,會計研究月刊, 1991 年5 月,
    pp.29-31 。
    4. 吳安妮,作業制成本管理與品質成本制度之結合與運用,主計月
    報, 1992 年4 月, pp. 49-54 0
    5. 吳安妮,服務業之作業制管理制度─以會計師事務所為例,會計
    研究月刊, 1992 年6 月, pp.17-24; 1992 年7 月, pp.59 一切。
    6. 胡宏亮,平版印刷,印刷年鐘, 1988 年, pp.172-177 0
    7. 柯榮順,印刷業成本質藹,會計研究月刊, 1992 年10 月, pp.27-
    33 ; 1992 年11 月, pp. 34-37 0
    8. 陳及幼,作業基礎管理制度(Activity-Based Management) 實施
    情況之研究─以美商D 電腦公司為例,國立政治大學會計研究所
    未出版碩士論文,民國八十一年。
    9. 陳建霖&黃建銘,建立印刷業的成本會計制度,印刷會訊,
    1993年6 月, 393 期, p p. 26-30 0
    10. 陳維鸚,讓成本更精確的作業基礎成本法,會計研究月干IJ ` 1993
    年5 月, pp.35-42 0
    1 1.黃營杉,印刷經營管理的回顧與展望,印刷年鐘, 1988 年, p p.
    102-107 0
    12. 楊崑忠,台灣區印刷工業市場,印刷年鑑, 1988 年, pp. 160-16
    3 0
    13. 蔡蜂杰,高度自動化下的產物: ABC 制度之觀念與特色,會計研
    究月刊, 1990 年9 月, pp. 80-83 ; 1990 年10 月, pp. 22-26 0
    14. 羅福林&李興才,印刷工業概論, 1991 年,六版O
    15. 嚴長庚,印刷品進出口之我見,印刷年鑑, 1988 年, pp. 80-83 0

    二、英文部分
    1. Artemis March,Robert S. Kaplan," Case Study -John
    Deere Component Works (A) and (B)II Boston:
    Harvard Business School Press, 1987.
    2. Berliner, Callie, and James A.Brimson, eds.
    Cost Managememt for Today`s Advanced
    Manufacturing: The CAM-I Conceptual Design.
    Boston: Harvard Business School Press, 1988.
    3. Bonsack, Robert A.JIIDoes Activity-Based Costing
    Replace Standard Costing?1I Journal of Cost
    Management, Winter 1991, pp.46-47.
    4. Borden, James P., IIReview of Literature on
    ActIvity-Based Costing. II Journal of Cost
    Management, Spring 1990, pp.5-12.
    5. Brimson,James A., ”Activity Accounting” New York:
    John Wiley & Sons, 1991.
    6. ____ . II How Advanced Manufacturing Techno log i es
    Are Reshaping Cost Management." Management
    Accounting ,Mar.1986, pp.25-29.
    7. Brinker, Barry J., ed. Emerging Practices in
    Cost Management. Boston: Warren, Gorham & Lamont.
    1991.
    8. ____ .Handbook of Cost Management. Boston:
    - Warren, Gorham &Lamont . 1992.
    9. Cooper, Robin, "Activity.- Based Costing For
    Improved Costing II Handbook of Cost Management,
    Bl. Boston: Warren ,Gorham& Lamont .1992
    10. ____ . II Does Your Company Need a New Cost System? II
    Journal of Cost Management, Spring 1987; pp,45 _49.
    11. ____ . "The Two-Stage Procedure in Cost
    Accounting-Part One." Journal of Cost Managememt
    Summer 1987, pp.43-51.
    12. ____ . II The Two-Stage Procedure in Cost
    Accounting-Part Two. II Journal of Cost Managememt
    Fall 1987, pp.39-45.
    13. ____ ." When Should You Use Machine-Hour
    Costing?" Journal of Cost Management, Spring
    14. ____ . "The Rise of Activity-Based Costing-Part
    One: What is an Activity-Based Cost System?"
    Journal of Cost -anagement. Summer 1988,
    pp.45 - 54.
    15. ____ . "The Rise of Activity-Based Costing-Part
    Two: When Do I Need an ActiYity-Based Cost
    System” Journal of Cost Management, Fa 11 1988.
    pp.41-48.
    16. ____ . "The Rise of Activity-Based Costing-Part
    Three: How Many Cost Drivers Do You Need, and
    How Do You Select Them?" Journal of Cost
    Management.Winter 1989, pp.34-46.
    17. ____ . "The Rise of Activity-Based Costing-Part
    Four: What Do Activity-Based Cost Systems Look
    Like?" Journal of Cost Management, Spring 1989,
    pp.38-49.
    18. ____ . "Implementing an Activity-Based Cost
    System."Journal of Cost Management. Spring
    1990, pp.33-42.
    19. "Classification in Unit-Based and
    Activity-Based Manufacturing Cost Systems."
    Journal of Cost Management.Fall 1990, pp.4-14.
    20. ____ . "You Need a New Cost System When ...... "
    Harvard Business Review, Jan.- Feb.19S9
    pp.77-82.
    21. Cooper, Robin, and Robert S.Kaplan," The Design
    of Cost Management Systems: Text, Cases and
    Reading" New Jersey: Prentice-Hall Inc., 1991.
    22. Cooper, Robin , Robert S. Kaplan, Lawrence S.
    Maisel, Eileen Morrissey & Ronald M. Oehm,
    " Implementing Activity - Based Cost Management
    Moving from Analysis to Action II Institute of
    Management Accountants ,1992.
    23. ____ .”From ABC to ABM ", Journal of Management
    Accounting, November 1991, pp.54 -57.
    24. Heagy, Cynthia D. ,II Determining Optimal Quality
    Costs By Considering Cost of Loss Sales."
    Journal of Cost Management, Fall 1991 ,pp.64-72.
    25. Hohner, Gregory ,II Managing the Flow of Quality
    Information in Manufacturing . II Emerging Practice
    in Cost Management, Barry J. Brinker, ed, 1990,
    pp.377-3S1.
    26. Foster, George, and Charles T.Horngren. IICost
    Accounting and Cost Managememt in a JIT
    Environment." Journal of Cost -anagement.
    Winter 19S8, pp.4-14.
    27. ____ .11 Cost Accounting---A Managerial Emphasis. "
    Seventh Edition, 1991.
    28. Harr, David J.,"How Activity Accounting Works
    in Government. II Management Accounting, Sept.
    1990, pp.36-40.
    29. Howell, Robert A., and Stephen R. Soucy, “The
    New Manufacturing Environment: Major Trends For
    Management Accounting. II Management Accounting,
    July 1987, pp. 21-27.
    30. . "Cost Accounting in the New Manufacturing
    Environment."Management Accounting. Aug. 1987,
    pp.42-49.
    31. Kim, Il-woon, II A Microeconomic Approach to quality
    Cost Control II Emerging Practice in Cost Management,
    Brinker, ed, 1990, pp.383-388.
    32. Johnson,H. Thomas~"Activity-Based Information: A
    Buleprint for Wor ]d-Class Information. II Management
    Accounting, June 1988, pp.23-30.
    33 . Johnson H. Thomas, and Robert S. Kaplan,
    Relevance Lost: The Rise and Fall of Management
    Accounting. Boston: Harvard Business School
    Press, 1987.
    34. Kaplan, Robert S.,"Accounting Lag-The
    Obsolescence of Cost Accounting Systems. II In
    The Uneasy Alliance:Managing the Productivity-
    Technology Dilemma, Rim B. Clark, Robert H.
    Hayes, and Christopher Lorenz, eds. Boston:
    Harvard Business School Press, 1985.
    35. _____ .IIIn Defense of Activity-Based Cost Management. 11
    Journal of Management Accounting, November 1992,
    pp.58-63.
    36. ______ . 11 Yesterday I s Accounting Undermines
    Production.IIHarvard Business Review, July-Aug.
    1984, pp.6-1-66.
    37. Dolinsky. Larry R. , Thomas E. Vollmann, II TransactionBased
    Overhead Considerations for Product Design. 11
    Journal of Cost Management, Summer 1991, pp.7-19.
    38. Maisel, Lawrence S. , Eileen Morrissey, “Using Activity-Based
    Costing for Improve Performance. II Handbook of
    Cost Management, Boston: Gorham & Lamont, 1992, pp.B4
    39. Lynch, Richard L., and Kelvin F. Cross ,”Performance
    Measurement Systems ll Handbook of Cost Management ,
    Boston: Warren, Gorham & Lamont. 1992, pp.E3.
    40. Harwood, Marcus D. ,Michael R. Ostrenga, Terrence R. Ozan,
    Robert D.Mellhattom, “The ERNST & YOUNG ---Guide to Total
    Cost Management II, John Wiley & Sons, 1992.
    41. Marrianne,Molinaro, Robin Cooper, IICase Study -Sentry
    Groupll Boston: Harvard Business School Press, 1987.
    42. McNair, C.J.;IInterdependence and Control:
    Traditional vs. Actiity-Based Responsibility
    Accounting. II Journal of Cost Management, Summer
    1990, pp.15-23.
    43. ____ . "Responsibility Accounting and
    Controllability Network", Handbook of Cost
    Management, Boston: Warren, Gorham & Lamont.
    1992, pp E4-l.
    44. Miller, Jeffrey G.,and Thomas VolIman, "The
    Hidden Factory.IIHarvard Business Review,
    Sept-Oct. 1985, pp.142-150.
    45. Raffish, Norm ,Peter B.B. Turney, eds, "Glossary
    of Activity-Based Management. II Journal of Cost
    Management, Fall 1991, pp.53-63.
    46. Rotch, William, “Activity-Based Costing in
    Service Industries. 1I Journal of Cost 11anagement,
    Summer 1990, pp.4-14.
    47. Lloyd, Shelley P., HolBrook Hankinson, "Change
    Management, II Handbook of Cost Management.
    WGL,1992.
    48. Shields, Michael P., and S. Mark Young, ”A
    Behavioral Model for Implementing Cost`
    Management Systems. "Journal of Cost Nanagement,
    Winter 1989, pp.17-27.
    49. ____ ."Behavioral and Organizational Issue. 11
    Handbook of Cost Management, WGL, 1992.
    50. Lammert, Thomas B., Rober Ehrsam, " The Human Element:
    The Real Challenge in Modernizing Cost Management."
    Journal of Management Accounting, july 1987, pp.32-37.
    51. Greenwood, Thomas G., James M. Reeve, II Activity-Based
    Cost Management for Continuous Improvement: A Process
    Design Framework. II Journal of cost Management, Winter
    1992, pp.22-40.
    52. Turney, Peter B.B.,Common Cents: The ABC
    Peformance Breakthrough. Hillsboro Oregon: Cost
    Technology, 1991.
    Description: 碩士
    國立政治大學
    會計學系
    Source URI: http://thesis.lib.nccu.edu.tw/record/#B2002004354
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

    Files in This Item:

    There are no files associated with this item.



    All items in 政大典藏 are protected by copyright, with all rights reserved.


    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.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback