學術產出-Theses
Article View/Open
Publication Export
-
題名 共同成本分派方法的評估 作者 林呈憲 貢獻者 王國樑
林呈憲日期 1989 上傳時間 4-May-2016 14:25:18 (UTC+8) 參考文獻 參考文獻 中文部份: 一、王國樑，「高速公路長途客運管制政策之探討」，中華經濟研究院，民國七十七年五月。 二、林大侯，個體經濟學，六國出版社，民國七十三年十二月，六版。 三、林大侯，數理建濟分析，三民書局，民國七十六年十一月，三版。 四、林良楓，許崇源，馬國柱及黃秋酈，「中國石油殿份有限公司石油聯產品成本分攤之研究」國立政治大學會計研究所計畫，民國七十六年一月十日。 英文部份: 一、Alchian, A.A.(1971), “Cost and outputs,” in Reading in Microeconolics, edited by Breit, W., and Hochman, H., New York: Holt, Rinehart and Winston. 二、Alchian, A.A.(1968), "Cost," in International Encyclopedia of the Social Sciences, edited by Sill, D.L., The Macmillian Company and the Free Press, pp.404-415. 三、Balachandran, Bala. V., and Ramakrishnan, T.S. (1981), "Joint cost allocation: A unified approach," The Accounting Review. 59, pp.85-96. 四、Baumol, W.T., Panzar, J.C. and Willig, R.D.(1982), Contestable Markets and the Theory of Industry Structure, New York: Harcourt Brace Jovanovich, Inc. 五、Buchanan, J.M. (1968), The Demand and Supply of Public Goods, Chicago: Rond Mcnally. 六、Coase, R.H. (1946), "The marginal cost controversy," Economic. 13, pp.169-182. 七、Cornes,, R., and Sandler, T.(1986), The Theory of Externalities, Public Goods, and Club Goods, New York: Cambridge. 八、Dopuch, N., Birnberg, J.G., and Dellski, J.S.(1982), Cost Accounting, New York: Harcourt Brace Jovanovich, Inc. 九、Driessen, T.S.H., and Tijs, S.H.(1985). "The ι-value, the core and semiconvex games," International Journal of Game Theory, 14, pp.229-248. 十、Driessen, T.S.H., and Tijs, S.H.(1986). "Game theory and cost allocation problems." Management Science, 32, pp.1015-1028. 十一、Faulhaber, G.R. (1975), " Cross-subsidization: Pricing in public enterprises," American Economic Review, 65. pp.966-977. 十二、Grotte, J.H.(1970). "Computation of and observations on the nucleolus and central games, " M. Sc. Thesis. Cornell Univ., Ithaca, N.Y. 十三、Grove, T., and Loeb, M.(1975), " Incentives and public input," Journal of Public Economics, 4, pp.211-226. 十四、Hamlen, S.S., Hamlen, W.A., and Tschirhart, J.T.(1977) "The use of core theory in evaluating joint cost allocation," The Accounting Review. 51, pp.612-627. 十五、Hirschleifer, J.(1976), Price Theory and Applications, Englewood cliffs, NJ: Prentice-Hall. 十六、Horngren, C. (1982), Cost Accounting: A Managerial Emphasis, Englewood cliffs, NJ: Prentice-Hall 十七、Hughes,J.S., and Scheiner, J.H.(1980), "Efficiency Properties of mutually satisfactory cost allocations," The Accounting Review, 55, pp.85-95. 十八、Jensen, D.L.(1977), "A class of mutually satisfactory allocations," The Accounting Review, 52. pp.842-856. 十九、Kamein, M., and Schwartz, N. (1970), "Revelation of preference for a public good with imperfect exclusion," Public Choice, Fall, pp.19-30. 二十、Kohlberg, E.(1971), "On the nucleolus of characteristic function game," SIAM Journal of Applied Mathematics, 20, pp.62-66. 二十一、Littlechild, S.C., and Thompson, G.F.(1977), "Aircraftlanding fees: A game theory approach," The Bell Journal of Economics, 8, pp.186-204. 二十二、Loehaman, E.T., and Whinston, A.B.(1976), "A generalized cost allocation scheme." in Theory and Measurement of Economic Externalities, edited by Lin, S.A.Y., New York: Academic Press, pp.87-101. 二十三、Louderback, J.G.(1976), "Another approach to allocating joint costs: A comment," The Accounting Review, 50, pp.683-687. 二十四、Megiddo, N.(1974), "On the nonmonotonicity of the bargaining set, the kernel, and the nucleolus of a game, " SIAM Journal of Applied Mathematics, 27, pp.355-358. 二十五、Morarity,S.(Ed)(l98l), Joint Cost Allocation, Norman, OK: University of Oklahoma Press. 二十六、Ordeshook,P.(1986), Game Theory and Political Theory: An Introduction, New York: Cambridge. 二十七、Owen, G.(l982), Game Theory, New York: Academic Press. 二十八、Robert, T.S., and Maurice, Mconitz.(1962), "A tentative set of broad accounting principles for bussiness enterprises." Accounting Research Study No.3, New York: American Institute of Certified Public Accountant. 二十九、Ransmeier. J.S.(1942), "The Tennessee Valley Authority: A case study in the economics of multiple purpose stream plannings, " Tennessee: Vanderbilt University Press. 三十、Samuelson, P.A.(1954), "The pure theory of public expenditure," Review of Economics and Statistics, 36, pp.387-389. 三十一、Schmeidler,D.(1969), "The nucleolus of a characteristic function game," SIAM Journal of Mathematics, 17, pp.1163-1170. 三十二、Shapley, L.S.(1971), "Cores of convex game," International Journal of Game Theory, 1, pp.11-26. 三十三、Sharkey,W.W.(1982), "Suggestions for a game-theoretic approach to public utility pricing and cost allocation," The Bell Journal of Economics, 13, pp.57-68. 三十四、Shubik,M. (1962), "Incentives, decentralized control, the assignment of joint cost and internal pricing," Management Science, April. pp.325-343. 三十五、Shubik, M. (1982), Game Theory in the Social Science: Concept and Solutions, New York: Cambridge. 三十六、Spencer, M.H.(1980), Contemporary Economics, Worth Publishers. Inc. 三十七、Straffin, P.P., and Heaney, J.P.(1981), "Game theory and the Tennessee Valley Authority," International Journal of Game Theory, 10, pp.35-43. 三十八、Suzuki,M., and Nakayama.M.(1976), "The cost assignment of the cooperative water resource development: A game theoretical approach," Management Science, 22, pp.1081-1086. 三十九、Thomas, A.L. (1970), The Allocation Problem in Financial Accounting Theory, Studies in Accounting Research No.3 (American Accounting Association). 四十、Thomas, A.L.(1974), The Allocating Problem: Part Two, Studies in Accounting Research No.9. (American Accounting Association). 四十一、Turvey,R.(1969), "Marginal cost," Economic Journal, June, pp.282-299. 四十二、Young, H.P., Okada, N., and Hashimoto, T.(1982), "Cost allocation in water resource development," Water Resource Research. 18, pp.463-475. 四十三、Young, H.P.(1985a), "Monotonic solutions of cooperative game, " International Journal of Game Theory, 14, pp.65-72. 四十四、Young, H.P.(Ed) (1985b), Cost Allocation: Methods, Principles, Applications., Elsevier Science Publishers B.V. 描述 碩士
國立政治大學
財政學系資料來源 http://thesis.lib.nccu.edu.tw/record/#B2002005676 資料類型 thesis dc.contributor.advisor 王國樑 zh_TW dc.contributor.author (Authors) 林呈憲 zh_TW dc.creator (作者) 林呈憲 zh_TW dc.date (日期) 1989 en_US dc.date.accessioned 4-May-2016 14:25:18 (UTC+8) - dc.date.available 4-May-2016 14:25:18 (UTC+8) - dc.date.issued (上傳時間) 4-May-2016 14:25:18 (UTC+8) - dc.identifier (Other Identifiers) B2002005676 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/90514 - dc.description (描述) 碩士 zh_TW dc.description (描述) 國立政治大學 zh_TW dc.description (描述) 財政學系 zh_TW dc.description.tableofcontents 目次 第一章 緒論 第一節 研究動機與目的………1 第二節 研究方法與範團………3 第三節 本文架構………3 第二章 成本的基本觀念 第一節 不同的成本概念………4 第二節 成本分派和共同成本………5 第三節 偏好顯示與成本分派………9 第三章 合作競局與共同成本 第一節 特徵函數與核心解集合………18 第二節 夏普利值與核仁解………24 第三節 成本競局與價值競局………31 第四章 共同成本分派的目的、原則及方法 第一節 共同成本分派的目的………36 第二節 共同成本分派的原則………38 第三節 共同成本分派的方法………42 第四節 各種分派方法的檢定………54 第五章 結論………64 參考文獻………67 表次 表一………43 表二………45 表三………60 圖次 圖一………21 圖二………22 圖三………52 zh_TW dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002005676 en_US dc.title (題名) 共同成本分派方法的評估 zh_TW dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 參考文獻 中文部份: 一、王國樑，「高速公路長途客運管制政策之探討」，中華經濟研究院，民國七十七年五月。 二、林大侯，個體經濟學，六國出版社，民國七十三年十二月，六版。 三、林大侯，數理建濟分析，三民書局，民國七十六年十一月，三版。 四、林良楓，許崇源，馬國柱及黃秋酈，「中國石油殿份有限公司石油聯產品成本分攤之研究」國立政治大學會計研究所計畫，民國七十六年一月十日。 英文部份: 一、Alchian, A.A.(1971), “Cost and outputs,” in Reading in Microeconolics, edited by Breit, W., and Hochman, H., New York: Holt, Rinehart and Winston. 二、Alchian, A.A.(1968), "Cost," in International Encyclopedia of the Social Sciences, edited by Sill, D.L., The Macmillian Company and the Free Press, pp.404-415. 三、Balachandran, Bala. V., and Ramakrishnan, T.S. (1981), "Joint cost allocation: A unified approach," The Accounting Review. 59, pp.85-96. 四、Baumol, W.T., Panzar, J.C. and Willig, R.D.(1982), Contestable Markets and the Theory of Industry Structure, New York: Harcourt Brace Jovanovich, Inc. 五、Buchanan, J.M. (1968), The Demand and Supply of Public Goods, Chicago: Rond Mcnally. 六、Coase, R.H. (1946), "The marginal cost controversy," Economic. 13, pp.169-182. 七、Cornes,, R., and Sandler, T.(1986), The Theory of Externalities, Public Goods, and Club Goods, New York: Cambridge. 八、Dopuch, N., Birnberg, J.G., and Dellski, J.S.(1982), Cost Accounting, New York: Harcourt Brace Jovanovich, Inc. 九、Driessen, T.S.H., and Tijs, S.H.(1985). "The ι-value, the core and semiconvex games," International Journal of Game Theory, 14, pp.229-248. 十、Driessen, T.S.H., and Tijs, S.H.(1986). "Game theory and cost allocation problems." Management Science, 32, pp.1015-1028. 十一、Faulhaber, G.R. (1975), " Cross-subsidization: Pricing in public enterprises," American Economic Review, 65. pp.966-977. 十二、Grotte, J.H.(1970). "Computation of and observations on the nucleolus and central games, " M. Sc. Thesis. Cornell Univ., Ithaca, N.Y. 十三、Grove, T., and Loeb, M.(1975), " Incentives and public input," Journal of Public Economics, 4, pp.211-226. 十四、Hamlen, S.S., Hamlen, W.A., and Tschirhart, J.T.(1977) "The use of core theory in evaluating joint cost allocation," The Accounting Review. 51, pp.612-627. 十五、Hirschleifer, J.(1976), Price Theory and Applications, Englewood cliffs, NJ: Prentice-Hall. 十六、Horngren, C. (1982), Cost Accounting: A Managerial Emphasis, Englewood cliffs, NJ: Prentice-Hall 十七、Hughes,J.S., and Scheiner, J.H.(1980), "Efficiency Properties of mutually satisfactory cost allocations," The Accounting Review, 55, pp.85-95. 十八、Jensen, D.L.(1977), "A class of mutually satisfactory allocations," The Accounting Review, 52. pp.842-856. 十九、Kamein, M., and Schwartz, N. (1970), "Revelation of preference for a public good with imperfect exclusion," Public Choice, Fall, pp.19-30. 二十、Kohlberg, E.(1971), "On the nucleolus of characteristic function game," SIAM Journal of Applied Mathematics, 20, pp.62-66. 二十一、Littlechild, S.C., and Thompson, G.F.(1977), "Aircraftlanding fees: A game theory approach," The Bell Journal of Economics, 8, pp.186-204. 二十二、Loehaman, E.T., and Whinston, A.B.(1976), "A generalized cost allocation scheme." in Theory and Measurement of Economic Externalities, edited by Lin, S.A.Y., New York: Academic Press, pp.87-101. 二十三、Louderback, J.G.(1976), "Another approach to allocating joint costs: A comment," The Accounting Review, 50, pp.683-687. 二十四、Megiddo, N.(1974), "On the nonmonotonicity of the bargaining set, the kernel, and the nucleolus of a game, " SIAM Journal of Applied Mathematics, 27, pp.355-358. 二十五、Morarity,S.(Ed)(l98l), Joint Cost Allocation, Norman, OK: University of Oklahoma Press. 二十六、Ordeshook,P.(1986), Game Theory and Political Theory: An Introduction, New York: Cambridge. 二十七、Owen, G.(l982), Game Theory, New York: Academic Press. 二十八、Robert, T.S., and Maurice, Mconitz.(1962), "A tentative set of broad accounting principles for bussiness enterprises." Accounting Research Study No.3, New York: American Institute of Certified Public Accountant. 二十九、Ransmeier. J.S.(1942), "The Tennessee Valley Authority: A case study in the economics of multiple purpose stream plannings, " Tennessee: Vanderbilt University Press. 三十、Samuelson, P.A.(1954), "The pure theory of public expenditure," Review of Economics and Statistics, 36, pp.387-389. 三十一、Schmeidler,D.(1969), "The nucleolus of a characteristic function game," SIAM Journal of Mathematics, 17, pp.1163-1170. 三十二、Shapley, L.S.(1971), "Cores of convex game," International Journal of Game Theory, 1, pp.11-26. 三十三、Sharkey,W.W.(1982), "Suggestions for a game-theoretic approach to public utility pricing and cost allocation," The Bell Journal of Economics, 13, pp.57-68. 三十四、Shubik,M. (1962), "Incentives, decentralized control, the assignment of joint cost and internal pricing," Management Science, April. pp.325-343. 三十五、Shubik, M. (1982), Game Theory in the Social Science: Concept and Solutions, New York: Cambridge. 三十六、Spencer, M.H.(1980), Contemporary Economics, Worth Publishers. Inc. 三十七、Straffin, P.P., and Heaney, J.P.(1981), "Game theory and the Tennessee Valley Authority," International Journal of Game Theory, 10, pp.35-43. 三十八、Suzuki,M., and Nakayama.M.(1976), "The cost assignment of the cooperative water resource development: A game theoretical approach," Management Science, 22, pp.1081-1086. 三十九、Thomas, A.L. (1970), The Allocation Problem in Financial Accounting Theory, Studies in Accounting Research No.3 (American Accounting Association). 四十、Thomas, A.L.(1974), The Allocating Problem: Part Two, Studies in Accounting Research No.9. (American Accounting Association). 四十一、Turvey,R.(1969), "Marginal cost," Economic Journal, June, pp.282-299. 四十二、Young, H.P., Okada, N., and Hashimoto, T.(1982), "Cost allocation in water resource development," Water Resource Research. 18, pp.463-475. 四十三、Young, H.P.(1985a), "Monotonic solutions of cooperative game, " International Journal of Game Theory, 14, pp.65-72. 四十四、Young, H.P.(Ed) (1985b), Cost Allocation: Methods, Principles, Applications., Elsevier Science Publishers B.V. zh_TW
