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題名 聯合成本分攤之理論與實務 : 中油公司分攤模式之考量 作者 馬國柱 貢獻者 鄭丁旺
馬國柱日期 1987 上傳時間 4-May-2016 17:11:23 (UTC+8) 參考文獻 參考資料一、中文資料1.天下雜誌1986年8月版。2.中油公司高雄煉油總廠簡介。3.中油公司桃園煉油廠簡介。4.中油公司75年5月份產值推估表。5.中油公司高雄煉油總廠煉務月報。6.中油公司七十四年度決算表。7.中油公司七十五年度月報表。8.莊炎坤著，石油聯產品成本計算之探索，中油公司內部參考資料，民國69年3月。9.陳正炎著，石油煉製成本及石油化學品生產成本之探討，中油公司內部參考資料。10.儲京之著，石油工業之煉製成本，中油公司內部參考資料。11.羅清泉著，由行為激勵層面探討責任會計制度下之成本分攤，政大會計研究所碩士論文，民國74年6月。12.鐘慧貞著，由行為觀點分析聯合成本分攤與轉撥計價，政大會計研究所碩士論文，民國71年6月。13.林財源著，管理會計，華泰書局73年版。14.郭婉容著，個體經濟學，三民書局72年4版。15.許是祥譯，企業管理:理論、方法、實務，中華企業管理發展中心70年版。16.顏廷奎編著，現代企業管理－組織行為概論，信文圖書公司70年17.陳定國著，企業管理，三民書局70年版。18.張春興、楊國樞著，心理學，三民書局50年版。19.許濱松著，激勵理論與人力資源的有效運用，七友出版社70年版。20.劉安彥著，心理學，三民書局67年版。21.劉君業譯:激勵處方，吳靜吉主編大眾心理學第45冊，遠流出版社74年3版。22.陳振銑著，管理會計，華泰書局69年版。23.金成隆撰，從權變理論觀點塑造權變管理會計模式，政大會計研究所碩士論文，民國73年6月。二、英文資料1. Alchian, A.A. and H. Demsety, "Production, Information Cost, and Economic Organization," American Economic Review (Dec. 1972) PP. 777-795.2. American Accounting Association, Committee on Cost Concept, "A Statement of Basic Accounting Theory, "The Accounting Review (July 1966) PP. 182-193.3. Baiman, Stanley, "Agency Research in Managerial Accounting: A Survey," Journal of Accounting Literature (Jan 1982) PP. 195–210.4. _____ and J. Demski, "Economically Optimal Performance and Control Systems," Journal of Accounting Research (Supplement 1980) PP. 194– 220.5. Baiman Stanley and James Noel. "Non controllable Costs and Responsibility Accounting, " Journal of Accounting Research (Autumn 1985) PP. 486-501.6. Balachandran, Bala V. and Ram T.S. Ramakrishnan, "Joint Cost Allocation A Unified Approach," The Accounting Review (Jan 1981) PP. 92-95.7. Biddle, G.C. and R. Steinberg, "Allocation of Joint and Common Costs," Journal of Accounting Literature (Vol. 3 1984) PP. 1–45.8. Benston, G. H., "Accountant Integrity and Financial Reporting," Financial Executive (August 1975) pp. 10-14.9. _____ "The Role of the Firm`s Accounting System for Motivation, " The Accounting Review (April 1963) PP. 347–354.10. Blanchard, Garth A. and Chee W: Chow; "Allocating Indirect Cost for Improved Management Performance ," Management Accounting (March 1983) PP. 40– 48.11. Bodnar, George H., A Behavioral Analysis of Cost Allocation in Responsibility Accounting System, pH. D. Dissertation, University of Pensylvania, 1975.12. _____ and Edward J. Lusk, "Motivational Considerations in Cost Allocation Systems: A Conditioning Theory Approach," The Accounting Review (Oct 1977) PP. 857-868.13. Caplan, Edwin H., "Behavioral Assumptions of Management Account-Report of a Field Study," The Accounting Review (April 1968) PP. 342–362.14. Carison, Borhara M. and Joanne A. Collins, "Motivating Managers with Positive Reinforcement," Management Accounting (Mar 1986) PP.48–51.15. Choudhury, Nandan, "Responsibility Accounting and Controllability," Accounting and Business Research (Summer 1986) pp. 189-198.16. Cost Accounting Standards Board, "Consistency in Allocating Costs Incurred for the Same Purpose," Cost Accounting Standard #402 (CASB 1972)17. _____, "Allocating of Business Unit General and Administrative Expense to Final Cost Objective." Cost Accounting Standard #410 (CASB 1976)18. Demski, J.; J. Brinberg and N. Dopuch; Cost ?ccounting (Harcourt Brace Jovanovich Inc. 1974)19. Dickhaut, J.W. and J. C. Lere, "Comparisons of Accounting Systems and Heuristics in Selecting Economic Optima," Journal of Accounting Research (Autumn 1983) PP. 498–51520. Dorward, Neil, "Overhead Allocation and "Optimal" Pricing Rules of Thumh in Oligopolistic Markets," Accounting and Business Research (Autumn 1986) PP. 309-31921. _____ "Pricing Formula to Tame These Way-word Cost," Accountancy (Nov 1984) PP.101-10622. Freeland, James R., Conceptual Model of the resource Allocating Decision Process in Hierarchical Decentralized Organization, Ph.D. Dissertation 1973.23. Govindarjan V. and R. N. Anthony, "How Firms Use Cost Data in Prices Decisions," Management Accounting (July 1983) PP. 30–3624. Hamlen, Susan S. , William A. Hamlen and John T. Tchirhart, "The Use of Core Theory in Evaluation Joint Cost Allocation Schemes," The Accounting Review (July 1977) pp. 616=62725. Haughs, John S. and James H. Scheiner; "An Incremental Costing Approach to Allocating Common Cost", Unplished Paper 1977.26. _____ “Efficiency Properties of Mutually Satisfactory Cost Allocation," The Accounting Review (Jan 1980)27. Horngren, Charles T. : Cost Accounting: A Managerial Emphasis, (3 red ed. Englewood Cliffs: Prentice Hall, 1972)28. Ijiri, J., J. C. kinard and F. B. Putney, "An Integrated Evaluation System for Budget Fore casting and Operating Performance with a Classified Budgeting Bibliography," Journal of Accounting Research (Spring 1968) PP.1-2829. Jensen, Daniel L., “A Class of Mutually Satisfactory Allocations," The Accounting Review (Oct 1977) pp.843-84830. _____ "the Role of Cost in Pricing Joint Products: A Case of Production in Fixed Proportions, " The Accounting Review (July 1974) PP. 865-87631. Jensen M. C. and W. H. Meeking "Theory of the Firm: Managerial Behavior, Agency Cost and Ownership Structure" Journal of Financial Economics (Oct. 1976) pp. 305-36032. Johnson, H. Thomas and Robert S. Kaplan, "The Rise and Fall of Management Accounting," Management Accounting (Jan 1987) PP. 22–3033. Kaplon, Robert S.; Advanced Management Accounting (台北:華泰書局,民國71年版)34. _____ "Application of Quantitative Model in Managerial Accounting: A State of the Arts Survey," Management Accounting (1977) PP. 30–7135. _____ "The Evolution of Management Accounting, " The Accounting Review (July 1984) PP. 390-41736. _____ "Measuring Manufacturing Performance: A Dew Challenge for Management Accounting Research, " The Accounting Review (Oct 1983) PP. 686–70537. Lawson, Gerald H., "Joint Cost Analysis. As an Aid to Management A Further Note", The Accounting Review (July 1965) PP. 430–44638. Leffler, William L. Petroleum Refining–For the Non-technical Person (U.S. A. Oklahoma Pennwell Publishing Company 1979)39. Leland, H. E., "The Theory of the Firm Facting Un-certain Demand," American Economic Review (June 1972) pp. 278-29140. Lere, John C., "Product Pricing Based on Accounting Cost, " The Accounting Review (Apr 1986) PP. 318-32441. Loeb, Martin and Wesley A. Maget, "Soviet Success Indications and the Evaluation of Decisional Management," Journal of Accounting Research (Spring 1978) PP. 103–12142. Louderback, Joseph G. , "Another Approach to Allocating Joint Cost" The Accounting Review (July 1976)43. Macintosh, N.B. and R. L. Daft, "Management Control Systems and Departmental Interdependencies: An Empirical Study," Accounting Organization and Society (Vol 12 No. 1 1987) PP. 49-6144. Mansour, Fathi A., A General Framework for Analyzing The Relationships Between Financial and Cost Accounting with an Application to The Allocating of General and Administration Expense (Ph.D. Dissertation 1976)45. Matz, Adolph and Milton F. Usry Cost Accounting (台北:華泰書局,六十八年6版)46. Meyer, Stephen L., "A Proposal for Coping with the Allocation Problem" Journal of Accountancy (April 1976) PP. 50–5847. Moriarity, Shane; "Another Approach to Allocating Joint Cost". The Accounting Review (Oct. 1975)48. National Association of Accountants, "Costing Joint Product" Research Paper No. 31 (NAA 1957)49. _____ "Accounting for Intercompany Transfers” Research paper No. 30 (NAA 1957)50. Park, Hai G. An Empirical Evaluation of Two Joint Cost Allocation Schemes: A Laboratory Experiment, Ph.D. Dissertation, University of Oklahomd, 198351. Peters, Donald H., "Reward Functions to Reinforce A Goal-Based Management Process," Management Science (Aug 1972) PP. B663–B67552. Reece, J.S. and W. R. Cool, "Measure Investment Center Performance," Harvard Business Review (May–June 1978) PP.179–18153. Skinner R.C., "The Determination of Selling Prices," Journal of Industrial Economics (July 1970) PP.202–21454. Sloan, Alfred P., "Cost Allocation and Corporation Decisions," Working Paper (Dec 1985) PP.13655. Sterling, Robert R., "A Statement of Basic Accounting Theory: A Review Article," Journal of Accounting Research (Spring 1967) PP. 105–13656. Thomas, Arthur L., The Allocation Problem in Financial Accounting Theory, studies in Accounting Research No.3 (American Accounting Association 1970)57. _____ The Allocating Problem: Part Two, Studies in Accounting Research No. 9 (AAA 1974)58. Young, H. Peyton, Cost Allocation: Methods Principles, Application (Elseviers Science Publishers B. V. 1985)59. Bierman, Haruld, "Measurement and Accounting," The Accounting Review (July 1963) PP. 501-50660. Cats-Baril, W. L., J. F. Gatti and D. J. Grinnell, "Joint Product Costing in the Semiconductor Industry," Management Accounting (Feb 1986) PP. 28-3561. Chambers, R. J. "Measurement in Accounting," The Accounting Review (July 1964) PP. 32-6262. Ganglly, Jagdish S., "On Joint Cost Allocation: Independent Cost Proportional Scheme (ICPS) and Its Properties," The Journal of Accounting Research (Autumn 1981) PP. 299-31263. Verrechia, Robert E., "An Analysis of Two Cost Allocation Cases," The Accounting Review (July 1982) PP. 580–587.64. Zimmerman, Jerold L., “The Cost and Benefits of Cost Allocation." The Accounting Review (July 1979) pp. 507 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/#B2002006279 資料類型 thesis dc.contributor.advisor 鄭丁旺 zh_TW dc.contributor.author (Authors) 馬國柱 zh_TW dc.creator (作者) 馬國柱 zh_TW dc.date (日期) 1987 en_US dc.date.accessioned 4-May-2016 17:11:23 (UTC+8) - dc.date.available 4-May-2016 17:11:23 (UTC+8) - dc.date.issued (上傳時間) 4-May-2016 17:11:23 (UTC+8) - dc.identifier (Other Identifiers) B2002006279 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/90897 - 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.tableofcontents 目錄第一章 緒論………1第一節 研究動機與目的………1第二節 研究範圍與方法………2第三節 研究限制………3第四節 研究架構………4第二章 聯合成本分攤的定義暨其優缺點………5第一節 聯合成本分攤的定義………5第二節 反對聯合成本分攤之主要論點………7第三節 贊成聯合成本分攤之主要論點………16第四節 聯合成本分攤對中油公司之意義………31第三章 成本分攤新觀念──事先性與行為性分攤模式………40第一節 事先性成本分攤模式之一──分攤與購買決策………40第二節 事先性成本分攤模式之二──分攤與定價決策………53第三節 行為性成本分攤模式………65第四章 石油工業生產流程特性………85第一節 石油業原料成本的特性………86第二師 石油產品生產流程特性………89第三節 石油業產品方面的特性………98第五章 各項聯合成本分攤方法之介紹………101第一節 傳統聯合成本分攤法………101第二節 石油業特殊分攤法………104第三節 近代分攤法介紹………107第六章 中油公司成本分攤模式之設立………122第一節 良好分攤模式應具備的條件………122第二節 中油公司現行分攤模式簡介………126第三節 中油公司聯合成本分攤新模式………128第四節 中油公司聯合成本分攤新模式比較分析………140第五節 市價標的應為國內市價或國際市價………145第七章 結論與建議………150第一節 結論………150第二節 建議………153圖表目次圖2-1 交互影響分析圖………92-2 代理環結列示圖………182-3 威廉生模式－貨幣項目與非貨幣項目之關係………202-4 威廉生模式－貨幣項目與非貨幣項目之無異曲線………212-5 威廉生模式－聯合成本分攤效益分析………222-6 機會成本剖析圖………242-7 重置成本與服務能量………252-8 成本分攤與產出型態………273-1 全部成本與最適訂價………573-2 需求減少與最適訂價………583-3 需求增加與最適訂價………603-4 勾結狀態下最適訂價模式………623-5 比例分攤模式與最適訂價………644-1 不同品質原油之煤油產量百分比………874-2 不同原油的不同產出結構………884-3 原油蒸餾分離圖………904-4 桃園煉油廠煉油流程圖………924-5 高雄煉油總廠煉油流程圖………934-6 柴油精煉部份流程圖………944-7 生產流程中分流現象………964-8 生產流程中回流現象………966-1 多階段分攤法………1316-2 柴油分攤例圖………1326-3 自我回流現象………1356-4 交互回流現象………1356-5 複合回流現象………1366-6 同一來源類似產品………1376-7 二階段式分攤法………138表2-1 成本差異分析表………103-1 聯合成本分攤方法彙總比較………774-1 低級汽油摻配組合………914-2 高級汽油摻配組合………955-1 莫瑞提分攤法範例………1105-2 勞德貝分攤法範例………1126-1 中油公司聯合成本分攤表範例………126 zh_TW dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002006279 en_US dc.title (題名) 聯合成本分攤之理論與實務 : 中油公司分攤模式之考量 zh_TW dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 參考資料一、中文資料1.天下雜誌1986年8月版。2.中油公司高雄煉油總廠簡介。3.中油公司桃園煉油廠簡介。4.中油公司75年5月份產值推估表。5.中油公司高雄煉油總廠煉務月報。6.中油公司七十四年度決算表。7.中油公司七十五年度月報表。8.莊炎坤著，石油聯產品成本計算之探索，中油公司內部參考資料，民國69年3月。9.陳正炎著，石油煉製成本及石油化學品生產成本之探討，中油公司內部參考資料。10.儲京之著，石油工業之煉製成本，中油公司內部參考資料。11.羅清泉著，由行為激勵層面探討責任會計制度下之成本分攤，政大會計研究所碩士論文，民國74年6月。12.鐘慧貞著，由行為觀點分析聯合成本分攤與轉撥計價，政大會計研究所碩士論文，民國71年6月。13.林財源著，管理會計，華泰書局73年版。14.郭婉容著，個體經濟學，三民書局72年4版。15.許是祥譯，企業管理:理論、方法、實務，中華企業管理發展中心70年版。16.顏廷奎編著，現代企業管理－組織行為概論，信文圖書公司70年17.陳定國著，企業管理，三民書局70年版。18.張春興、楊國樞著，心理學，三民書局50年版。19.許濱松著，激勵理論與人力資源的有效運用，七友出版社70年版。20.劉安彥著，心理學，三民書局67年版。21.劉君業譯:激勵處方，吳靜吉主編大眾心理學第45冊，遠流出版社74年3版。22.陳振銑著，管理會計，華泰書局69年版。23.金成隆撰，從權變理論觀點塑造權變管理會計模式，政大會計研究所碩士論文，民國73年6月。二、英文資料1. Alchian, A.A. and H. Demsety, "Production, Information Cost, and Economic Organization," American Economic Review (Dec. 1972) PP. 777-795.2. American Accounting Association, Committee on Cost Concept, "A Statement of Basic Accounting Theory, "The Accounting Review (July 1966) PP. 182-193.3. Baiman, Stanley, "Agency Research in Managerial Accounting: A Survey," Journal of Accounting Literature (Jan 1982) PP. 195–210.4. _____ and J. Demski, "Economically Optimal Performance and Control Systems," Journal of Accounting Research (Supplement 1980) PP. 194– 220.5. Baiman Stanley and James Noel. "Non controllable Costs and Responsibility Accounting, " Journal of Accounting Research (Autumn 1985) PP. 486-501.6. Balachandran, Bala V. and Ram T.S. Ramakrishnan, "Joint Cost Allocation A Unified Approach," The Accounting Review (Jan 1981) PP. 92-95.7. Biddle, G.C. and R. Steinberg, "Allocation of Joint and Common Costs," Journal of Accounting Literature (Vol. 3 1984) PP. 1–45.8. Benston, G. H., "Accountant Integrity and Financial Reporting," Financial Executive (August 1975) pp. 10-14.9. _____ "The Role of the Firm`s Accounting System for Motivation, " The Accounting Review (April 1963) PP. 347–354.10. Blanchard, Garth A. and Chee W: Chow; "Allocating Indirect Cost for Improved Management Performance ," Management Accounting (March 1983) PP. 40– 48.11. Bodnar, George H., A Behavioral Analysis of Cost Allocation in Responsibility Accounting System, pH. D. Dissertation, University of Pensylvania, 1975.12. _____ and Edward J. Lusk, "Motivational Considerations in Cost Allocation Systems: A Conditioning Theory Approach," The Accounting Review (Oct 1977) PP. 857-868.13. Caplan, Edwin H., "Behavioral Assumptions of Management Account-Report of a Field Study," The Accounting Review (April 1968) PP. 342–362.14. Carison, Borhara M. and Joanne A. Collins, "Motivating Managers with Positive Reinforcement," Management Accounting (Mar 1986) PP.48–51.15. Choudhury, Nandan, "Responsibility Accounting and Controllability," Accounting and Business Research (Summer 1986) pp. 189-198.16. Cost Accounting Standards Board, "Consistency in Allocating Costs Incurred for the Same Purpose," Cost Accounting Standard #402 (CASB 1972)17. _____, "Allocating of Business Unit General and Administrative Expense to Final Cost Objective." Cost Accounting Standard #410 (CASB 1976)18. Demski, J.; J. Brinberg and N. Dopuch; Cost ?ccounting (Harcourt Brace Jovanovich Inc. 1974)19. Dickhaut, J.W. and J. C. Lere, "Comparisons of Accounting Systems and Heuristics in Selecting Economic Optima," Journal of Accounting Research (Autumn 1983) PP. 498–51520. Dorward, Neil, "Overhead Allocation and "Optimal" Pricing Rules of Thumh in Oligopolistic Markets," Accounting and Business Research (Autumn 1986) PP. 309-31921. _____ "Pricing Formula to Tame These Way-word Cost," Accountancy (Nov 1984) PP.101-10622. Freeland, James R., Conceptual Model of the resource Allocating Decision Process in Hierarchical Decentralized Organization, Ph.D. Dissertation 1973.23. Govindarjan V. and R. N. Anthony, "How Firms Use Cost Data in Prices Decisions," Management Accounting (July 1983) PP. 30–3624. Hamlen, Susan S. , William A. Hamlen and John T. Tchirhart, "The Use of Core Theory in Evaluation Joint Cost Allocation Schemes," The Accounting Review (July 1977) pp. 616=62725. Haughs, John S. and James H. Scheiner; "An Incremental Costing Approach to Allocating Common Cost", Unplished Paper 1977.26. _____ “Efficiency Properties of Mutually Satisfactory Cost Allocation," The Accounting Review (Jan 1980)27. Horngren, Charles T. : Cost Accounting: A Managerial Emphasis, (3 red ed. Englewood Cliffs: Prentice Hall, 1972)28. Ijiri, J., J. C. kinard and F. B. Putney, "An Integrated Evaluation System for Budget Fore casting and Operating Performance with a Classified Budgeting Bibliography," Journal of Accounting Research (Spring 1968) PP.1-2829. Jensen, Daniel L., “A Class of Mutually Satisfactory Allocations," The Accounting Review (Oct 1977) pp.843-84830. _____ "the Role of Cost in Pricing Joint Products: A Case of Production in Fixed Proportions, " The Accounting Review (July 1974) PP. 865-87631. Jensen M. C. and W. H. Meeking "Theory of the Firm: Managerial Behavior, Agency Cost and Ownership Structure" Journal of Financial Economics (Oct. 1976) pp. 305-36032. Johnson, H. Thomas and Robert S. Kaplan, "The Rise and Fall of Management Accounting," Management Accounting (Jan 1987) PP. 22–3033. Kaplon, Robert S.; Advanced Management Accounting (台北:華泰書局,民國71年版)34. _____ "Application of Quantitative Model in Managerial Accounting: A State of the Arts Survey," Management Accounting (1977) PP. 30–7135. _____ "The Evolution of Management Accounting, " The Accounting Review (July 1984) PP. 390-41736. _____ "Measuring Manufacturing Performance: A Dew Challenge for Management Accounting Research, " The Accounting Review (Oct 1983) PP. 686–70537. Lawson, Gerald H., "Joint Cost Analysis. As an Aid to Management A Further Note", The Accounting Review (July 1965) PP. 430–44638. Leffler, William L. Petroleum Refining–For the Non-technical Person (U.S. A. Oklahoma Pennwell Publishing Company 1979)39. Leland, H. E., "The Theory of the Firm Facting Un-certain Demand," American Economic Review (June 1972) pp. 278-29140. Lere, John C., "Product Pricing Based on Accounting Cost, " The Accounting Review (Apr 1986) PP. 318-32441. Loeb, Martin and Wesley A. 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