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題名 環境不確定下資本預算程序對公司績效影響之研究
Capital budgeting process and performance under uncertainty
作者 尤俊欽
Yu, Jyun Ching
貢獻者 陳隆麒<br>楊子江
Chen,Long Chie<br>River,T.K. Yang
尤俊欽
Yu,Jyun Ching
關鍵詞 環境不確定性
資本預算程序
公司績效
Uncertainty
Capital budgeting process
performance
日期 1993
上傳時間 29-Apr-2016 16:40:51 (UTC+8)
摘要 本研究的目的有二： 1. 針對台灣前五百大製造業做研究，了解環境不確
參考文獻 中文部分
王坤龍，台灣地區製造業從事資本預算活動與績效之比較研究，中山大學企業管理研究所碩士論文，民國七十六年。
陳隆麒，現代財務管理，台北:華泰書局，民國八十一年
陳隆麒，財務規劃--理論、實際與應用，台北:華泰書局，民國七十九年
許秀敏，資本預算對公司經學績效之影響--台灣股票上市公司之實証研究，文化大學企業管理研究所碩士論文，民國七十九年。
彭昭英， SAS 與統計分析，台北:儒林書局，民國八十一年。
顏月珠，商用統計學，台北:三民書局，民國八十年
蘇志毅，企業應用資本預算技術之研究，成功大學工業管理研究所碩士論文，民國七十六年。
英文部分
Lee, C. Jevons, "Capital Budgeting Under Uncertainty: The Issue of Optimal Timing," journal of Business Finance & & Accounting, Summer 1988,p155-168.
Copeland, Thomas E. & j. F. Weston, "Financial Theory and Corporate Policy, " 3rd.
Brigham, Eugene F., "Fundamentals of Financial Mamagement," 4th
Moore, james S. and Alan K. Reichert, "An Analysis of The Financial Management Techniques Currently Employed by Lauge U.S. Corporations," journal of Business Finance & Accounting ,10,4 1983,p623-645.
Moore, James S. and Alan K. Reichert, "A Multivariate Study of Firm Performance and the Use of Modern Analytical Tools and Financial Techniques, " Interfaces,
May-June 1989,p79-p87.
Blatt, John M., "Investment Under Uncertainty," Financial Management, Summer 1979,p66- p81.
Klammer ,I., "Empirical Evidence of ghe Adoption of Sophisticated Capital Budgeting Techniques," The Journal of Business, July 1972,p393
Gordon, L. A. & George E. Pincgs, "Improving Capital Budgeting: A Decision Support System Approach, " Addision-Wesley Publishing Company,Inc,1984,p16.
Schall, L. D. and Gary L. Sudem, "Capital Budgeting Methods and Risk: A Further Analysis," Financial Management, Spring 1980,p7-p11.
Schall, L. D. and Gary L. Sundem and William R. Geijsbeek, "Survey and Analysis of Capital Budgeting Methods," The Journal of Finance, Vol .18,No.l,March 1978,p281-p287.
Rosenbaltt ,M. J. and James V. Jucker, "Capital Expenditure Decision/ Making: Some Tools and Trends, " Inter faces,Vol.9, No .2,February 1979,p63- p69.
Viscion, J. A. ,"How Managers Feel About Advanced Capital Budgeting Methods, "Management Review, November 1973 p.16.
Moody, Patricia E. ,”Strategic Manufacting-Dynamic New Directions for the 1990s,”Dow- jones Irwin Homewood, IIIinois,1990.
Roubi ,R. R. and Richard T. Barth and Alex Faseruk, “Capital Budgeting Use in Canada: Sophistication and Risk Attributes,” journal of Applied Business Research, Vol .7,
Number 4,p83- p89.
Pike, R. H., “An Empirical Study of the Adoption of Sophisticated Capital Budgeting Practices and Decision-Making Effectivemess, “Accounting and Business Research,
Vol.18,No.72,1988,p341-p351 .
Jaffe, R. W. “Corporate Finance “, 2nd
Haka, S. F. ,Lawrence A. Gordon and George E. Pinches, “Sophisticated Capital Budgeting Selection Techniques and Firm Performance, II The Accounting Review, Vol .LX, No.4.0crober 1985,p651-p669.
Klammer, T. P. & Michael C. Walker, “The Continuing Increase in the Use of Sophisticated Capital Budgeting Techniques, “ California Management Review ,Vol.xxvii ,No.1, Fall 1984
Klammer,T. P., "The Association of Capital Budgeting Techniques with Firm Performance, " The Accounting Review, April 1973,p353- p365.
描述 碩士
國立政治大學
企業管理學系
G80355005
資料來源 http://thesis.lib.nccu.edu.tw/record/#B2002004057
資料類型 thesis
dc.contributor.advisor 陳隆麒<br>楊子江zh_TW
dc.contributor.advisor Chen,Long Chie<br>River,T.K. Yangen_US
dc.contributor.author (Authors) 尤俊欽zh_TW
dc.contributor.author (Authors) Yu,Jyun Chingen_US
dc.creator (作者) 尤俊欽zh_TW
dc.creator (作者) Yu, Jyun Chingen_US
dc.date (日期) 1993en_US
dc.date.accessioned 29-Apr-2016 16:40:51 (UTC+8)-
dc.date.available 29-Apr-2016 16:40:51 (UTC+8)-
dc.date.issued (上傳時間) 29-Apr-2016 16:40:51 (UTC+8)-
dc.identifier (Other Identifiers) B2002004057en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/88950-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 企業管理學系zh_TW
dc.description (描述) G80355005zh_TW
dc.description.abstract (摘要) 本研究的目的有二： 1. 針對台灣前五百大製造業做研究，了解環境不確zh_TW
dc.description.tableofcontents 第壹章緒論
第一節研究動機與目的．．．．．．．．．．1
第二節研究範圍與限制．．．．．．．．．．6
第三節研究架構．．．．．．．．．．8
第貳章文獻探討
第一節理論部分．．．．．．．．．．12
第二節國內實證文獻部分．．．．．．．．．．19
第三節國外實實證文獻部分．．．．．．．．．．22
第參章研究設計
第一節研究假說．．．．．．．．．．37
第二節資料蒐集與樣本．．．．．．．．．．41
第三節研究變數的操作性定義．．．．．．．．．．42
第四節研究方法．．．．．．．．．．49
第肆章實證結果分析
第一節問卷回收結果．．．．．．．．．．55
第二節國內前五百大製造業資本預算程序的運作情況．．．．．．．．．．56
第三節公司資本預算程序的精細程度與公司績效關係．．．．．．．．．．78
第四節環境不確定性與公司資本預算方法之精細程度的關係．．．．．．．．．．81
第五節環境不確定性對資本預算程序精細程度與公司績效間關係的干擾效果．．．．．．．．．．83
第伍章結論與建議
第一節結論．．．．．．．．．．96
第二節建議．．．．．．．．．．100
參考文獻．．．．．．．．．．102
附錄一問卷．．．．．．．．．．107
附錄二訪談大綱．．．．．．．．．．113		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002004057en_US
dc.subject (關鍵詞) 環境不確定性zh_TW
dc.subject (關鍵詞) 資本預算程序zh_TW
dc.subject (關鍵詞) 公司績效zh_TW
dc.subject (關鍵詞) Uncertaintyen_US
dc.subject (關鍵詞) Capital budgeting processen_US
dc.subject (關鍵詞) performanceen_US
dc.title (題名) 環境不確定下資本預算程序對公司績效影響之研究zh_TW
dc.title (題名) Capital budgeting process and performance under uncertaintyen_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 中文部分
王坤龍，台灣地區製造業從事資本預算活動與績效之比較研究，中山大學企業管理研究所碩士論文，民國七十六年。
陳隆麒，現代財務管理，台北:華泰書局，民國八十一年
陳隆麒，財務規劃--理論、實際與應用，台北:華泰書局，民國七十九年
許秀敏，資本預算對公司經學績效之影響--台灣股票上市公司之實証研究，文化大學企業管理研究所碩士論文，民國七十九年。
彭昭英， SAS 與統計分析，台北:儒林書局，民國八十一年。
顏月珠，商用統計學，台北:三民書局，民國八十年
蘇志毅，企業應用資本預算技術之研究，成功大學工業管理研究所碩士論文，民國七十六年。
英文部分
Lee, C. Jevons, "Capital Budgeting Under Uncertainty: The Issue of Optimal Timing," journal of Business Finance & & Accounting, Summer 1988,p155-168.
Copeland, Thomas E. & j. F. Weston, "Financial Theory and Corporate Policy, " 3rd.
Brigham, Eugene F., "Fundamentals of Financial Mamagement," 4th
Moore, james S. and Alan K. Reichert, "An Analysis of The Financial Management Techniques Currently Employed by Lauge U.S. Corporations," journal of Business Finance & Accounting ,10,4 1983,p623-645.
Moore, James S. and Alan K. Reichert, "A Multivariate Study of Firm Performance and the Use of Modern Analytical Tools and Financial Techniques, " Interfaces,
May-June 1989,p79-p87.
Blatt, John M., "Investment Under Uncertainty," Financial Management, Summer 1979,p66- p81.
Klammer ,I., "Empirical Evidence of ghe Adoption of Sophisticated Capital Budgeting Techniques," The Journal of Business, July 1972,p393
Gordon, L. A. & George E. Pincgs, "Improving Capital Budgeting: A Decision Support System Approach, " Addision-Wesley Publishing Company,Inc,1984,p16.
Schall, L. D. and Gary L. Sudem, "Capital Budgeting Methods and Risk: A Further Analysis," Financial Management, Spring 1980,p7-p11.
Schall, L. D. and Gary L. Sundem and William R. Geijsbeek, "Survey and Analysis of Capital Budgeting Methods," The Journal of Finance, Vol .18,No.l,March 1978,p281-p287.
Rosenbaltt ,M. J. and James V. Jucker, "Capital Expenditure Decision/ Making: Some Tools and Trends, " Inter faces,Vol.9, No .2,February 1979,p63- p69.
Viscion, J. A. ,"How Managers Feel About Advanced Capital Budgeting Methods, "Management Review, November 1973 p.16.
Moody, Patricia E. ,”Strategic Manufacting-Dynamic New Directions for the 1990s,”Dow- jones Irwin Homewood, IIIinois,1990.
Roubi ,R. R. and Richard T. Barth and Alex Faseruk, “Capital Budgeting Use in Canada: Sophistication and Risk Attributes,” journal of Applied Business Research, Vol .7,
Number 4,p83- p89.
Pike, R. H., “An Empirical Study of the Adoption of Sophisticated Capital Budgeting Practices and Decision-Making Effectivemess, “Accounting and Business Research,
Vol.18,No.72,1988,p341-p351 .
Jaffe, R. W. “Corporate Finance “, 2nd
Haka, S. F. ,Lawrence A. Gordon and George E. Pinches, “Sophisticated Capital Budgeting Selection Techniques and Firm Performance, II The Accounting Review, Vol .LX, No.4.0crober 1985,p651-p669.
Klammer, T. P. & Michael C. Walker, “The Continuing Increase in the Use of Sophisticated Capital Budgeting Techniques, “ California Management Review ,Vol.xxvii ,No.1, Fall 1984
Klammer,T. P., "The Association of Capital Budgeting Techniques with Firm Performance, " The Accounting Review, April 1973,p353- p365.		zh_TW