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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/93722
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/93722


    Title: 就會計觀論利潤規劃
    Authors: 郭玉輝
    Guo, Yu-Hui
    Contributors: 高造都
    Gao, Zao-Du
    郭玉輝
    Guo, Yu-Hui
    Keywords: 會計
    商業
    ACCOUNTING
    BUSINESS
    Date: 1973
    Issue Date: 2016-05-06 14:08:02 (UTC+8)
    Abstract: 第一章概論,說明會計循環與管理循環之相互關係,並對本文作扼要說明。第二章,企業之規劃,說明企業規劃的意義、結構、與構成利潤之流入因素、流出因素的管理操縱。第三章企業預算,說明預算的編製,著重於銷售計劃、資本支出計劃的說明。第四章損益平衡點與成本、數量、利潤分析,說明(一)售價、成本、數量、銷售混合等對利潤規劃的影響,(二)利量分析在利潤規劃的作用,(三)在需求不確定下成本,數量利潤之分析。第五章直接成本法在利潤規劃上的應用,說明直接成本法在企業決策之應用與利潤之規劃。第六章結論,作綜合說明。
    Description: 碩士
    國立政治大學
    會計學系
    Source URI: http://thesis.lib.nccu.edu.tw/record/#B2002009014
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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