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題名 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
作者 陳及幼
CHEN, JI-YOU
貢獻者 吳安妮
陳及幼
CHEN, JI-YOU
日期 1992
1991
上傳時間 2-May-2016 15:16:22 (UTC+8)
摘要 作業基礎管理制度為近年來於美國最為流行之管理會計制度。該制度著重持續性改進程序，包括有三要素:作業分析、成本動因分析和績效分析。作業分析乃針對每一程序之作業，確認具附加價值或無附加價值之活動，並為每一程序計算週期效率性。成本動因分析在發展因果關係，即動因之確認及分析，績效分析則包括任務決定，溝通目標及衡量基礎與項目之確定。
參考文獻 一、中文部份
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:增進企業競爭能力，會計研究月刊，1990年11月，pp. 92-95。
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。
5.敦政弘: 製造費用之分攤與控制，台灣大學商學研究所碩士論文，民國80年。
6.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，79年9月，10 月。

二、英文部份
1. Beaujon. George J. , and Vinod R. Singhal. "Understanding the Activity Costs in ActivityBased Costing Systems." Journal of Cost Management. Spring 1990 , pp.51-72.
2. Beischei , Mark E. "Improving Production with Process Value Analysis." Journal of Accountancy , Sept. 1990 , pp.53-57.
3. 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.
4. Birnberg , Jacob G. , Michael D. Shields and S.Mark Young "The Case for Multiple Methods in Empirical Management Accounting Research. "Journal of Management Accounting Research, Fall 1990, pp.33-66.
5. Bonsack. Robert A. "Does Activity-Based Costing Replace Standard Costing?" Journal of Cost Management , Winter 1991 , pp.46-47
6. Borden, James P. "Review of Literature on Activity-Based Costing." Journal of Cost Management , Spring 1990 , pp.5-12
7. Brimson , James A.Activity Accounting. New York: John Wiley & Sons , 1991.
8. _______. "How Advanced Manufacturing Technologies Are Reshaping Cost Management." Management Accounting, Mar. 1986, pp.25-29.
9.Brinker, Barry J., ed. Emerging Practices in Cost Management. Boston: Warren , Gorham & Lamont. 1991.
10._______. Handbook of Cost Management. Boston: Warren , Gorham & Lamont. 1992.
11. Cooper , Robin. "Elements of Activity-Based Costing." In Emerging Practices in Cost Management , Barry J. Brinker , ed. Boston: Warren , Gorham & Lamont , 1990 (Reedited version of "The Rise of Activity-Based Costing ," Parts 1 , 2 , 3 , and 4. Journal of Cost Management, Summer 1988, Fall 1988, Winter 1989, and Spring 1989) .
12. ______. "Does Your Company Need a New Cost System?" Journal of Cost Management , Spring 1987,pp.45-49.
13._______. "The Two-Stage Procedure in Cost Accounting-Part One." Journal of Cost Managememt Summer 1987 , pp. 43 -51.
14._______. "The Two-Stage Procedure in Cost Accounting-Part Two." Journal of Cost Managememt Fall 1987 , pp.39-45.
15. _______. "When Should You Use Machine-Hour Costing?”Journal of Cost Management , Spring 1988 , pp.33-39.
16 ._______. "The Rise of Activity-Based Costing-Part One: What is an Activity-Based Cost System?" Journal of Cost Management. Summer 1988, pp.45-54
17._______. "The Rise of Activity-Based Costing-Part Two: When Do I Need an Activity-Based Cost System?" Journal of Cost Management, Fall 1988. pp.41-48.
18._______. "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.
19._______. "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.
20._______. "Implementing an Activity-Based Cost System." Journal of Cost Management. Spring 1990 , pp.33-42.
21._______. "Cost Classification in Unit-Based and Activity-Based Manufacturing Cost Systems ." Journal of Cost Management. Fall 1990 , pp.4-14.
22. _______. "You Need a New Cost System When....."Harvard Business Review , Jan.-Feb.1989 ,pp . 77-82
23. Cooper , Robin , and Robert S.Kaplan "The Design of Cost Management Systerns: Text , Cases and Reading" New Jersey: Prentice-Hall Inc. , 1991.
24. _______. "How Cost Accounting Systematically Distorts Product Costs." In Accounting and Management: Field Study Perspectives. William S. Bruns, Jr. and Robert S.Kaplan , eds. Boston: Harvard Business School Press , 1987.
25._______. "Measure Costs Right: Make the Right Decisions. "Harvard Business Review , Sept.-Oct. 1988 , pp.96-103.
26. Cooper, Robin, and Peter B.B Turney. "Internally-Focused Activity-Based Cost Systems. "In Proceedings of the Third Annual Management Accounting Symposiwn, March 1989. Saratoga, Fl : American Accounting Association , pp , 91-101.
27. Drucker , Peter F. "The Emerging Theroy of Manufacturing." Harvard Business Review , May June 1990 , pp.94-102.
28 . Edershein. Elizabeth Haas, and Betty Vandenbosch. "How to Make Accounting Count: Causal Based Accounting." Journal of Cost Management. Winter 1990 , pp.5-17.
29. Eiler , Robert G., and John P. Campi."Implementing Activity-Based Costing at a Process Company. "Journal of Cost Management, Spring 1990 , pp.43-50.
30. Foster , George , and Charles T.Horngren. "Cost Accounting and Cost Managememt in a JIT Environment." Journal of Cost Management. Winter 1988 , pp.4-14.
31. Harr, David J. "How Activity Accounting Works in Government." Management Accounting , Sept. 1990 , pp.36-40.
32. Horngren , Charles T. , "Cost and Management Accounting: Yesterday and Today" Journal of Management Accouting Research , Fall 1989 , pp.21-32
33. Howell, Robert A. , and Stephen R. Soucy. "The New Manufacturing Environment: Major Trends For Management Accounting." Management Accounting , July 1987 , pp.21-27.
34._______. "Cost Accounting in the Kew Manufacturing Environment." Management Accounting. Aug. 1987, pp.42-49.
35. Johnson , H. Thomas. "The Decline of Cost Management: A Reinterpretation of 20th Century Cost Accounting. “ Journal of Cost Management , Spring 1987 , pp.5-12.
36._______. "Reviewing the Past and Future of Cost Management." Journal of Cost Management. Winter 1990 , pp.4-7.
37._______."Beyond Product Costing: A Challenge to Cost Management`s Conventional Wisdom." Journal of Cost Management. Fall 1990, pp.15-21.
38._______. "Activity-Based Information: A Blueprint for World-Class Information." Management Accounting , June 1988 , pp.23-30.
39. Johnson. H. Thomas , and Robert S. Kaplan. Relevance Lost: The Rise and Fall of Management Accounting. Boston: Harvard Business School Press , 1987.
40._______. "The Rise and Fall of Management Accounting." Management Accounting , Jan. 1987 ,pp.4-12
41. Kammlade , John G. , Pravesh Mehra , and Terrence R. Ozan. "A Process Approach to Overhead Management." Journal of Cost Management , Fall 1989 , pp.4-11.
42. Kaplan, Robert S. "Accounting Lag-The Obsolescence of Cost Accounting Systems.” In The Uneasy Alliance: Managing the Productivity-Technology Dilemma , Kim B. Clark , Robert H. Hayes , and Christopher Lorenz , eds. Boston: Harvard Business School Press , 1985.
43._______. "Measures For Manufacturing Excellence: A Summary" Journal of Cost Management , Fall 1990 , pp.22-29
44. _______. "The Evolution of Management Accounting. "The Accounting Review , July 1984 , pp.390-418.
45. ________."Yesterday’s Accounting Undermines Production. "Harvard Business Review, July-Aug. 1984, pp.61-66.
46._________. "One Cost System Isn`t Enough." Harvard Business Review , Jan-Feb. 1988 , pp.61-66.
47._________. "The Four-Stage Model of Cost System Design." Management Accounting , Feb. 1990 , pp.22-26.
48. Lynch , Richard L. and Kelvin F. Cross "Performance Measurement Systems " Handbook of Cost Management, Boston: Warren , Gorham & Lamont. 1992 , pp.E3.
49. McNair, C.J."Interdependence and Control: Traditional vs. Actiity-Based Responsibility Accounting." Journal of Cost Management , Summer 1990 , pp.15-23.
50._______. "Do Financial and Nonfinancial Performance Measures Have to Agree?" Management Accounting , Nov. 1990 , pp.28-36.
51.________. "Responsibility Accounting and Controllability Network" , Handbook of Cost Management , Boston: Warren , Gorham & Lamont. 1992 , pp E4-1.
52. Menzano. Ralph J. "Activity-Based Costing for Information Systems. "Journal of Cost Management , Spring 1991 , pp.35-39.
53. Miller, Jeffrey G, and Thomas Vollman. "The Hidden Factory. "Harvard Business Review , Sept-Oct. 1985 , pp.142-150.
54. O`Brien Thomas , "Improving Performance Through Activity Analysis. "Proceedings of the Third Annual Management Accounting Symposium , Mar. 1989 , pp.21-31.
55. O`Guin , Michael. "Focus the Factory with Activity-Based Costing" Management Accounting. Feb.1990 , pp.36-41.
56. Ostrenga, Michael R. "A Methodology for Identifying Your Excess Capacity Costs. “ Journal of Cost Management , Summer 1988 , pp.39-44.
57._______. "Activities: The Focal Point of Total Cost Management. “ Management Accounting , Feb. 1990 , pp.42-49.
58. Raffish , Norm , and Peter B.B. Turney , eds. "Glossary of Activity-Based Management Terms" Journal of Cost Management , Fall 1991 , pp.53-63.
59 . Romano , Patrick L. "Activity Accounting: An Update Part 1 "Management Accounting , May 1989, pp.65-66.
60.________"Activity Accounting: An Update Part2" Management Accounting , June 1989 , pp.63-65.
61 ._______ "Where Is Cost Management Going?" Management Accouning , Aug. 1990 , pp.53-56 .
62 ._______ "Where Is Cost Management Going (Part 2)?" Management Accounting , Sept.1990 , Summer 1990 ,pp.4-14
63. Rotch , William . "Activity-Based Costing in Service Industries." Journal of Cost Management ,Summer 1990, pp.4 -14.
64. Schubert , John K. "The Pitfalls of Product Costing." Journal of Cost Management , Summer 1988 , pp.16-26
65. Shields . Michael P, and S. Mark Young. "A Behavioral Model for Implementing Cost Management Systems. "Journal of Cost Management ,Winter 1989 , pp.17-27.
66. Steimer , Thomas E."Activity-Based Accounting for Total Quality."Management Accounting , Oct. 1990 , pp.39-42.
67. Stokes , Carolyn R. and Kay W. Lawrimore. "Selling a New Cost Accounting System." Journal of Cost Management , Fall 1989 , pp. 29-34.
68. Troxel , Richard B.:. "The Relationship Between Activity-Based Costing and Generally Accepted Accounting Principles" , Handbook of Cost Management , WGL , 1992 , pp.C5.
69. Troxel , Richard B. , and Milan G. Weber. "The Evolution of Activity-Based Costing." Journal of Cost Management. Spring 1990. pp.14-22.
70. Troxel , Joel. "Estimating the Cost Impact of Flexible Manufacturing." Journal of Cost Managenent , Summer 1990 , pp.26-32.
71. Turk , William T. "Management Accouting Revitalized: The Harley-Davidson Experience." Journal of Cost Management , Winter 1990 , pp.28-39.
72. Turney , Peter B.B. Common Cents: The ABC Peformance Breakthrough. Hillsboro Oregon: Cost Technology,1991.
73. ______ "Activity-Based Costing-A Tool for Manufacturing Excellence. "Target , Summer 1989 , pp.13-19.
74. ______”Using Activity-Based Costing to Achieve Manufacturing Excellence. "Journal of Cost Management , Summer 1989 , pp. 23-31.
75._______"Activity-Based Costing: Effectiveness Not as Simple as ABC?" Target , Winter 1990 ,pp.45-46.
76._______ "What Is the Scope of Activity-Based Costing? “Journal of Cost Management , Winter 1990 , pp.40-42.
77._______ "Ten Myths About Implementing an Activity-Based Cost System." Journal of Cost Management , Spring 1990 , pp.24-32.
78._______ "How Activity-Based Costing Helps Reduce Cost." Journal of Cost Management , Winter 1991 , pp.29-35.
79.________":Activity-Based Managenemt "Managenemt Acconting , January 1992 , pp.20-25
80. Turney , Peter B.B. and Bruce Anderson. "Accounting for Continuous Improvernent. "Sloan Management Review , Winter 1989 , pp.37-47.
81. Turney , Peter B.B. and James M. Reeve. "The Impact of Continuous Improvement on the Design of Activity-Based Cost Systems , "Journal of Cost Management , Summer 1990 , pp.43-50.
82. Yin, Robert K. "Case study Research-Design and Method" Sage Publications Inc, 1988.
描述 碩士
國立政治大學
會計學系
資料來源 http://thesis.lib.nccu.edu.tw/record/#B2002004683
資料類型 thesis
dc.contributor.advisor 吳安妮zh_TW
dc.contributor.author (Authors) 陳及幼zh_TW
dc.contributor.author (Authors) CHEN, JI-YOUen_US
dc.creator (作者) 陳及幼zh_TW
dc.creator (作者) CHEN, JI-YOUen_US
dc.date (日期) 1992en_US
dc.date (日期) 1991en_US
dc.date.accessioned 2-May-2016 15:16:22 (UTC+8)-
dc.date.available 2-May-2016 15:16:22 (UTC+8)-
dc.date.issued (上傳時間) 2-May-2016 15:16:22 (UTC+8)-
dc.identifier (Other Identifiers) B2002004683en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/89214-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 會計學系zh_TW
dc.description.abstract (摘要) 作業基礎管理制度為近年來於美國最為流行之管理會計制度。該制度著重持續性改進程序，包括有三要素:作業分析、成本動因分析和績效分析。作業分析乃針對每一程序之作業，確認具附加價值或無附加價值之活動，並為每一程序計算週期效率性。成本動因分析在發展因果關係，即動因之確認及分析，績效分析則包括任務決定，溝通目標及衡量基礎與項目之確定。zh_TW
dc.description.tableofcontents 第一章 緒論. . . . . . . . . . . . . . . 1
第一節 研究背景與動機. . . . . . . . . . . . . . 1
第二節 研究問題. . . . . . . . . . . . . . . 3
第三節 研究方法. . . . . . . . . . . . . . . 4
第四節 研究貢獻. . . . . . . . . . . . . . . 5
第五節 論文結構. . . . . . . . . . . . . . . 6
第二章 文獻探討. . . . . . . . . . . . . . . 8
第一節 目前管理會計不適宜目前新環境之處. . . . . . . . . . . . . . . 8
第二節 作業基礎成本制度. . . . . . . . . . . . . . . 14
第三節 作業基礎成本制度之實施. . . . . . . . . . . . . . . 22
第四節 作業基礎管理制度. . . . . . . . . . . . . . . 25
第五節 ABM 制度與品質成本制度之關係. . . . . . . . . . . . . . . 31
第六節 關於實施ABM 制度之疑問. . . . . . . . . . . . . . . 35
第七節 文獻彙總說明及研究延伸. . . . . . . . . . . . . . . 41
第三章 研究方法. . . . . . . . . . . . . . . 45
第一節 觀念性架構. . . . . . . . . . . . . . . 45
第二節 研究方法. . . . . . . . . . . . . . . . 47
第三節 研究對象. . . . . . . . . . . . . . . 47
第四節 問卷內容. . . . . . . . . . . . . . . 51
第五節 資料蒐集. . . . . . . . . . . . . . . 53
第六節 資料分析方法(僅用於問卷研究部份) . . . . . . . . . . . . . . . 55
第四章 D電腦公司實施作業基礎管理制度情況. . . . . . . . . . . . . . . 56
第一節 個案研究部份. . . . . . . . . . . . . . . . . . . . . . . .. 56
第二節 問卷研究. . . . . . . . . . . . . . . . . . . . . . . . . . . .. 72
第五章 結論與建議. . . . . . . . . . . . . . .. 77
第一節 結論. . . . . . . . . . . . . . . 77
第二節 研究限制. . . . . . . . . . . . . . . 77
第三節 未來研究之建議. . . . . . . . . . . . . . . 81
參考文獻. . . . . . . . . . . . . . . 82
附錄:研究問卷. . . . . . . . . . . . . . . 95		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002004683en_US
dc.title (題名) 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zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 一、中文部份
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:增進企業競爭能力，會計研究月刊，1990年11月，pp. 92-95。
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。
5.敦政弘: 製造費用之分攤與控制，台灣大學商學研究所碩士論文，民國80年。
6.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，79年9月，10 月。

二、英文部份
1. Beaujon. George J. , and Vinod R. Singhal. "Understanding the Activity Costs in ActivityBased Costing Systems." Journal of Cost Management. Spring 1990 , pp.51-72.
2. Beischei , Mark E. "Improving Production with Process Value Analysis." Journal of Accountancy , Sept. 1990 , pp.53-57.
3. 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.
4. Birnberg , Jacob G. , Michael D. Shields and S.Mark Young "The Case for Multiple Methods in Empirical Management Accounting Research. "Journal of Management Accounting Research, Fall 1990, pp.33-66.
5. Bonsack. Robert A. "Does Activity-Based Costing Replace Standard Costing?" Journal of Cost Management , Winter 1991 , pp.46-47
6. Borden, James P. "Review of Literature on Activity-Based Costing." Journal of Cost Management , Spring 1990 , pp.5-12
7. Brimson , James A.Activity Accounting. New York: John Wiley & Sons , 1991.
8. _______. "How Advanced Manufacturing Technologies Are Reshaping Cost Management." Management Accounting, Mar. 1986, pp.25-29.
9.Brinker, Barry J., ed. Emerging Practices in Cost Management. Boston: Warren , Gorham & Lamont. 1991.
10._______. Handbook of Cost Management. Boston: Warren , Gorham & Lamont. 1992.
11. Cooper , Robin. "Elements of Activity-Based Costing." In Emerging Practices in Cost Management , Barry J. Brinker , ed. Boston: Warren , Gorham & Lamont , 1990 (Reedited version of "The Rise of Activity-Based Costing ," Parts 1 , 2 , 3 , and 4. Journal of Cost Management, Summer 1988, Fall 1988, Winter 1989, and Spring 1989) .
12. ______. "Does Your Company Need a New Cost System?" Journal of Cost Management , Spring 1987,pp.45-49.
13._______. "The Two-Stage Procedure in Cost Accounting-Part One." Journal of Cost Managememt Summer 1987 , pp. 43 -51.
14._______. "The Two-Stage Procedure in Cost Accounting-Part Two." Journal of Cost Managememt Fall 1987 , pp.39-45.
15. _______. "When Should You Use Machine-Hour Costing?”Journal of Cost Management , Spring 1988 , pp.33-39.
16 ._______. "The Rise of Activity-Based Costing-Part One: What is an Activity-Based Cost System?" Journal of Cost Management. Summer 1988, pp.45-54
17._______. "The Rise of Activity-Based Costing-Part Two: When Do I Need an Activity-Based Cost System?" Journal of Cost Management, Fall 1988. pp.41-48.
18._______. "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.
19._______. "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.
20._______. "Implementing an Activity-Based Cost System." Journal of Cost Management. Spring 1990 , pp.33-42.
21._______. "Cost Classification in Unit-Based and Activity-Based Manufacturing Cost Systems ." Journal of Cost Management. Fall 1990 , pp.4-14.
22. _______. "You Need a New Cost System When....."Harvard Business Review , Jan.-Feb.1989 ,pp . 77-82
23. Cooper , Robin , and Robert S.Kaplan "The Design of Cost Management Systerns: Text , Cases and Reading" New Jersey: Prentice-Hall Inc. , 1991.
24. _______. "How Cost Accounting Systematically Distorts Product Costs." In Accounting and Management: Field Study Perspectives. William S. Bruns, Jr. and Robert S.Kaplan , eds. Boston: Harvard Business School Press , 1987.
25._______. "Measure Costs Right: Make the Right Decisions. "Harvard Business Review , Sept.-Oct. 1988 , pp.96-103.
26. Cooper, Robin, and Peter B.B Turney. "Internally-Focused Activity-Based Cost Systems. "In Proceedings of the Third Annual Management Accounting Symposiwn, March 1989. Saratoga, Fl : American Accounting Association , pp , 91-101.
27. Drucker , Peter F. "The Emerging Theroy of Manufacturing." Harvard Business Review , May June 1990 , pp.94-102.
28 . Edershein. Elizabeth Haas, and Betty Vandenbosch. "How to Make Accounting Count: Causal Based Accounting." Journal of Cost Management. Winter 1990 , pp.5-17.
29. Eiler , Robert G., and John P. Campi."Implementing Activity-Based Costing at a Process Company. "Journal of Cost Management, Spring 1990 , pp.43-50.
30. Foster , George , and Charles T.Horngren. "Cost Accounting and Cost Managememt in a JIT Environment." Journal of Cost Management. Winter 1988 , pp.4-14.
31. Harr, David J. "How Activity Accounting Works in Government." Management Accounting , Sept. 1990 , pp.36-40.
32. Horngren , Charles T. , "Cost and Management Accounting: Yesterday and Today" Journal of Management Accouting Research , Fall 1989 , pp.21-32
33. Howell, Robert A. , and Stephen R. Soucy. "The New Manufacturing Environment: Major Trends For Management Accounting." Management Accounting , July 1987 , pp.21-27.
34._______. "Cost Accounting in the Kew Manufacturing Environment." Management Accounting. Aug. 1987, pp.42-49.
35. Johnson , H. Thomas. "The Decline of Cost Management: A Reinterpretation of 20th Century Cost Accounting. “ Journal of Cost Management , Spring 1987 , pp.5-12.
36._______. "Reviewing the Past and Future of Cost Management." Journal of Cost Management. Winter 1990 , pp.4-7.
37._______."Beyond Product Costing: A Challenge to Cost Management`s Conventional Wisdom." Journal of Cost Management. Fall 1990, pp.15-21.
38._______. "Activity-Based Information: A Blueprint for World-Class Information." Management Accounting , June 1988 , pp.23-30.
39. Johnson. H. Thomas , and Robert S. Kaplan. Relevance Lost: The Rise and Fall of Management Accounting. Boston: Harvard Business School Press , 1987.
40._______. "The Rise and Fall of Management Accounting." Management Accounting , Jan. 1987 ,pp.4-12
41. Kammlade , John G. , Pravesh Mehra , and Terrence R. Ozan. "A Process Approach to Overhead Management." Journal of Cost Management , Fall 1989 , pp.4-11.
42. Kaplan, Robert S. "Accounting Lag-The Obsolescence of Cost Accounting Systems.” In The Uneasy Alliance: Managing the Productivity-Technology Dilemma , Kim B. Clark , Robert H. Hayes , and Christopher Lorenz , eds. Boston: Harvard Business School Press , 1985.
43._______. "Measures For Manufacturing Excellence: A Summary" Journal of Cost Management , Fall 1990 , pp.22-29
44. _______. "The Evolution of Management Accounting. "The Accounting Review , July 1984 , pp.390-418.
45. ________."Yesterday’s Accounting Undermines Production. "Harvard Business Review, July-Aug. 1984, pp.61-66.
46._________. "One Cost System Isn`t Enough." Harvard Business Review , Jan-Feb. 1988 , pp.61-66.
47._________. "The Four-Stage Model of Cost System Design." Management Accounting , Feb. 1990 , pp.22-26.
48. Lynch , Richard L. and Kelvin F. Cross "Performance Measurement Systems " Handbook of Cost Management, Boston: Warren , Gorham & Lamont. 1992 , pp.E3.
49. McNair, C.J."Interdependence and Control: Traditional vs. Actiity-Based Responsibility Accounting." Journal of Cost Management , Summer 1990 , pp.15-23.
50._______. "Do Financial and Nonfinancial Performance Measures Have to Agree?" Management Accounting , Nov. 1990 , pp.28-36.
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