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題名 電腦部門預算與計費問題之研究
作者 丁嬋娟
貢獻者 汪泱若
丁嬋娟
日期 1987
上傳時間 5-May-2016 14:15:49 (UTC+8)
參考文獻 參考書目
一、中文書籍
1.中華徵信所，企業經營如何電腦化－當前企業問題專輯，第五輯第四冊，台北:中華徵信所，民國七十年十二月。
2.中華徵信所，TOP500，台北:中華徵信所，民國七十五年。
3.行政院主計處電子處理資料中心，中華民國七十五年度電子計算機資源要覽，台北:行政院主計處電子處理資料中心，民國七十五年十一月。
4.Mat, Adolph and Milton F. Usr, (Cost Accounting──Planning and Control,8th Ed.:1983)，汪泱若譯，成本會計──規劃與控制，台北:自行出版，民國七十六年一月。
5.李宏健著，管理會計，台北:自行出版，民國七十二年。
6.周敏生編譯，會計資訊系統概論，台北:五南圖書出版公司，民國七十四年。
7.林財源著，管理會計，台北:華泰書局，民國七十三年。
8.Caydasch,Alexander, Jr.,(Principles of EDP Management:1982)，林傑斌編譯，EDP管理原理與應用，台北:五南圖書出版公司，民國七十四年。
9.許是祥譯，電腦與資料處理，台北:中華企業管理發展中心，民國七十二年。
10.梁定澎編譯，資訊管理文選，台北:五南圖書出版公司，民國七十四年。
11.陳振銑等編著，成本會計及管理會計手冊，台北:中華企業管理發展中心，民國七十二年。
12.陳承先、程嘉君合譯，系統分析與設計，台北:松崗電腦圖書公司，民國七十三年。
13.鄭丁旺、陳定國編著，財務管理人員百科全書，台北，大世紀圖書出版公司，民國六十七年。

二、中文未出版論文及期刊
1.柳文彬，「電腦部門之組織與管理」，資訊與管理，第二卷第十二期，民國七十一年六月，PP.61~64。
2.翁妙慈，「預算制度理論與實證之探討－預算之發起、參與、激勵、虛估之控制及評估」，會計評論，第21期，台北:國立政治大學會計研究所出版，民國七十五年十月，PP.108~117
3.林憲章撰，台灣區採行小型電腦的可行性研究，台北:國立政治大學企管研究所碩土論文，民國六十八年。
4.陳通明撰，資料處理部門之管理研究，台南:國立成功大學工業管理研究所碩士論文，民國六十八年。
5.陳富煒撰，企業整體預算及其控制之研究，台北:國立政治大學會計研究所碩士論文，民國七十四年。
6.鄭秋霖撰，台電電腦作業計費系統之研究，新竹:國立交通大學管理科學研究所碩士論文，民國七十年。
7.鄭紹淼撰，企業電腦化資訊設備之選擇研究，台北:國立工業技術學院工業管理研究所碩士論文，民國七十二年。

三、英文書籍
1. Axelrod, C. Warren, Computer Productivity–A Planning Guide For Cost Effective Management, NY: A Wiley-Intersience Publication, 1982.
2. Axelrod, C. Warren, Computer Effectiveness Bridging the Management/Technology Gap, Washington D.C. : Information Resources Press, 1979.
3. Awad, Elias M. , System Analysis and Design, Illinois: Richard D. Irwin, Inc., 1979.
4. Bernard, Dan, Ed., Charging for Computer Service: Principles and Guidelines, NY: PBI Books 1977.
5. Brandon, Dick H., Data Processing Cost Reduction and Control, NY: Van Nostrand Reinhold Co. 1978.
6. Cortada, James W., EDP Cost and Charges-Financial, Budgets, and Cost Control in Data Processing, NJ: Prentice-Hall, Inc., 1980.
7. Davis, William S., Computers and Business Information Processing, 2nd Ed., Mass: Addison–Wesley Inc., 1983.
8. Dermer, Jerry, Management Planning and Control Systems: Advanced Concepts and Cases, NJ: Richard D. Irwin, Inc., 1977.
9. Ditri, Arnold E., John C. Shaw, and Willian Atkins, Managing the EDP Function, NY: McGraw-Hill Co., 1971.
10. Fremgen, James M. and Shu, S. Liao. The Allocation of Corporate Indirect Costs, NY: National Association of Accountants, 1981.
11. Freid, Louis, Ed. Data Processing Management DP User Charageback, Auerbach Information Management Series, Vol. 2. , NJ: Auerbach Publishers, Inc., 1978.
12. Hannan, James, et. al., A Practical Guide to Data Processing Management, NJ: Auerbach Publishers, Inc., 1982.
13. Horngren, Charles T., Cost Accounting-A Managerial Empasis, 5th ed., 台北:東南書報社，1982
14. Hussain, Donna, and K. M. Hussain, Information Resource Management, Illinois: Richard D. Irwin, Inc., 1984.
15. Kaplan, Robert S. , Advanced Management Accounting,台北:華泰書局,1982
16. Kindred, Alton R., Data System and Management, NJ: Printice-Hall Inc., 1980.
17. Lucas, Henry C. , Jr., The Analysis, Design, and Implementation of Information Systems, NY: McGraw–Hill Book Company, 1981.
18. Matz, Adolph, and Milton F. Usry, Cost Accounting: Planning and Control, 7th Ed., South-Western Publishing Co., 1980.
19. Murdick, Robert G., MIS Concepts and Design, NJ: Printice-Hall, Inc., 1980.
20. Nolan, Richard L., Managing the Data Resource Function, 2nd Ed., St. Paul: West Publishing Company, 1982.
21. Nolan, Richard L., Management Accounting and Control of Data Processing, NJ: National Association of Accountants, 1977.
22. Ridge, W.J. and L. E. Johnson, Effective Management of computer Software, Illinois: Dow Jones-Irwin, 1973.
23. Schaeffer, Haward, Data Center Operation, NJ: Printice-Hall Inc., 1981.
24. Sharpe, William F., The Economics of Computer, NY: Columbia University Press, 1969.
25. Stari, Ralph M., Princirles of Data Processing, Illinois: Richard D. Irwin, Inc., 1981.
26. Synnott, William R., and William H. Gruber, Information Resource Management Opportunities and Strategies, NY: A Wiley-Intersience Publication, 1981.
27. Weston, J. Fred and Eugene F. Brighan, Managerial Finance, 7th Ed., 1981.
28. Wetherbe, James C., System Analysis and Design: Traditional, Structured, and Advanced Concepts and Techniques, 2nd Ed., St. Paul: West Publishing Company, 1984.
四、英文期刊
1. Adam, Donald L., "EDP Accounting: Survey of Computer Cost Allocation Techniques", Journal of Accountancy, June 1974, PP.41-46
2. Allen, Brandt, "Make Information Services Pay Its Way", Harvard Business Review, January–February 1987, pp. 57-63
3. Axelrod, ?. Warren, "The Computer Pricing Process", Journal of System Management, February 1979, PP. 24-27
4. Axelrod, C. Warren, "Computer Performance: How Effective Is Your Computer", Infosystems, February 1979, PP.50-54
5. Buss, Martin D. J. , "Penny–Wise Approach to Data Processing" Harvard Business Review, July–August 1981 , PP. 111-117
6. Cortada, James W. , "Developing and Controlling a Data Processing Budget", Advice and Guidelines, November 1980, PP. 101–112
7. Crane, Janet, "Trends. In DP Budgets", Datamation, May 1981 , pp. 140-148
8. Cushing, Barry E., "Pricing Internal Computer Services: The Basic Issues", Management Accounting, April 1976, PP. 47–50
9. Dearden, John and Richard L. Nolan, "How to Control the Computer Resource", Harvard Business Review, November–December 1973, PP.68–78
10. Diehr, Della M., "Putting a Price on EDP Services", Journal of System Management, March 1975, PP. 16-19
11. Finney, John F. , "Controlling EDP Costs", Journal of Accountancy, April 1981, PP.63–68
12. Finney, John E. , "Costing in the Data Processing Department", Management Accounting, April 1975, pp. 29-35
13. Francl, Thomas J. , W. Thomas Lin, and Miklos A. Vasarkeley, "ZBB Fits DP to a Tee", Datamation, september 1980, pp. 177-180
14. Gauntt, James E. and Grover L. Proter, "Management Information Systems: Allocation MIS Costs", Management Accounting, April 1985, P. 12
15. Gibson, Cyrus F. and Robert L. Nolan, "Managing the Four Stages of EDP Growth", Harvard Business Review, January–February 1974, PP. 76–88
16. Grillos, John M., "Pricing EDP Resources", Computer Decision, November 1974, PP. 16-17
17. Grindley, Kit, "Internal Charging for Computer Services", Accountancy, March 1973, PP.32-35
18. Goughlin, Donald T., "Introduction to Cost Accounting for Data Processing Services", Internal Auditor, June 1979, PP. 80–89 & August 1979, PP.73-78
19. Hoffman, Michael J. "DP Cost Allocation: A Management Perspective", Journal of System Management, January 1984, PP. 16–21
20. Joy, James J. , "Pricing DP Services", Journal of System Management, November. 1977, PP. 40–41
21. Lasden, M., "MIS/DP Budgets: How Much? How Far Ahead?", Computer Decision, July 1980, PP.62–66
22. Leming, Lesley E., "Cost Standards Save Money", Journal of System Management, November 1979, PP. 32-37
23. McFavlan, F. W. "Management Audit of the EDP Center", Harvard Business Review, May–June 1973, PP.131-142
24. McGee, Robert W., "Accounting for Data Processing Costs", Journal of Accounting and EDP, Winter 1987, PP.43-49
25. McGee, Robert W., "Accounting for EDP Department Costs", Management Accounting, January 1984, PP. 72-73
26. Martin, Donald D., "Data Processing Managers Need to Know Accounting", Data Management, November 1975, PP. 26-28
27. Miller, Frederick W., "Who Pays the Bill for DP Services?" Infosystems, November 1982, PP. 74-78
28. Nielson, Norman R., "Using Your Computing Resources to Best Advantage" Journal of Contemporary Business, Spring 1972, PP. 35-50
29. Nielson, Norman R., "The Allocation of Computer Resources is Pricing The Answer?" Communication of the ???, August 1970, P. 467–474
30. Nolan, Richard L., "Managing the Crises in Data Processing", Harvard Business Review, March April. 1979, PP. 115-126
31. Nolan, Richard L., "Controlling the Costs of Data Services", Harvard Business Review, July–August 1977, P.114–124
32. Nolan, Richard L., "Effects of Chargeout on User/Manager Attitudes", Communication of the ACM, March 1977, PP. 177-185
33. Nolan, Richard L., “plight of the EDP Manager", Harvard Business Review, May–June 1973, PP. 143– 152
34. Nolan, Richard L., "Managing the Computer Resource: A Stage Hypothesis", Communication of the ACM, July 1973, pp. 399-405
35. Rizzuto, Cristine and Ralph Rizzuto, Chargeouts : A Perspective for Change", Datamation, December 1978, pp. 125-128
36. Reichardt, Racil E. . "Capitalizing Costs of Information Systems", Management Accounting, April 1974, PP. 39–43
37. Seaman, J., "How to Charge Users", Computer Decision, July 1980, PP.62–66
38. Sobczak, J. J. "Pricing Computer Usage", Datamation, February 1974, PP. 61-64
39. Solomon, Lanny and Jeffrey Tsay, "Pricing of Computer Services: A Survey of Industry Practices Cost and Management, March–April 1985, PP. 5–9
40. Statland, N., et. al., "Guidelines for Cost Accounting Practices for Data Processing", Data Base, Winter 1977, Supplement
41. Verity, John W., "1986 DP Budget Survey", Datamation, April 1986, PP. 75–78
42. Wiorkowsk, G. K. and Sobczak J.J., “A Cost Allocation Model”, Datamation, August 1973, PP.60-65
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/#B2002006327
資料類型 thesis
dc.contributor.advisor 汪泱若zh_TW
dc.contributor.author (Authors) 丁嬋娟zh_TW
dc.creator (作者) 丁嬋娟zh_TW
dc.date (日期) 1987en_US
dc.date.accessioned 5-May-2016 14:15:49 (UTC+8)-
dc.date.available 5-May-2016 14:15:49 (UTC+8)-
dc.date.issued (上傳時間) 5-May-2016 14:15:49 (UTC+8)-
dc.identifier (Other Identifiers) B2002006327en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/91295-
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
圖表目次
第一章 導論………1
第一節 研究動機與研究目的………1
第二節 研究範圍與研究方法………7
第三節 研究限制………8
第四節 論文結構………9
第二章 基本概念………13
第一節 電腦部門組織之基本概念………13
第二節 責任中心之基本概念………22
第三節 預算之基本概念………29
第三章 電腦部門之預算………35
第一節 電腦部門預算之目的………35
第二節 電腦部門預算之類型………37
第三節 電腦部門預算之內容………44
第四節 電腦部門預算之分析與控制………51
第四章 電腦部門服務之計費………59
第一節 計費之基本概念………59
第二節 計費政策………69
第三節 計費類型………80
第四節 計費制度之訂價體系………88
第五節 系統發展與程式設計之計費………105
第六節 計費之報告………108
第七節 設計計費制度之步驟………110
第五章 我國企業電腦部門預算與計費之現況及分析………117
第一節 資料蒐集──問卷調查………117
第二節 回函分析………119
第三節 問卷結果分析………120
第六章 結論與建議………145
第一節 結論………145
第二節 建議………148
參考書目………151
附錄I…問卷………162
附錄II…問卷回函中「其他意見」之彙總………163

圖表目次
圖
1-1 電腦作業之效益與效率………2
1-2 電腦作業之有效管理………4
1-3 資料處理規劃與控制之成長及成熟………5
1-4 論文架構………10
2-1 集權式附屬單位組識………16
2-2 分權式附屬單位組織………16
2-3 集中處理式獨立部門組織………17
2-4 分散式獨立部門組織………17
2-5 直線式組織………18
2-6 功能式組織………19
2-7 預算程序………32
3-1 集中預算………39
3-2 分散預算………40
3-3 電腦化系統發展網路………43
3-4 電腦部門之控制回饋………52
3-5 電腦部門預算與實際比較之趨勢圖………54
4-1 計費架構………68
4-2 部份計費釋例………71
4-3 不計費類型………81
4-4 計入公司攤費後分攤之計費類型………82
4-5 備忘記錄式之計費類型………82
4-6 傳統計費類型………83
4-7 年終調整損益平衡率………84
4-8 預算費率之計費類型………85
4-9 標準費率或協議價格之計費類型………85
4-10 功能性訂價之計費類型………86
4-11 經濟理論之內部電腦服務訂價………89
4-12 價值、成本及時間之關係………92
4-13 可選擇最佳解下，價值、成本及時間之關係………93
4-14 訂價決策過程………94
4-15 標準單價法之訂價程序………98
4-16 比例分攤法之訂價程序………99
4-17 計費制度的有效性標準與電腦化發展之關係………112

表
1-1 電腦化階段之控制作業………6
3-1 電腦化作業成本之成本習性………41
3-2 電腦化部門預算之主要成本項目………45
3-3 成本中心別電腦部門預算………48
3-4 電腦部門預算與實際結果之比較………53
4-1 傳統成本分攤觀念與計費制度觀念之比較………62
4-2 計費範圍決策之考慮因素………72
4-3 計費類型之比較………87
4-4 計費資源與衡量單位之釋例………95
4-5 訂價之決策者………97
4-6 服務優先序訂價之釋例………102
4-7 訂價模式之釋例………104
5-1 問卷回收統計表………120
5-2 回函結果基本資料部份之次數分配表………122
5-3 應否編製電腦部門預算之意見………123
5-4 編製獨立電腦部門預算之實務………125
5-5 電腦部門預算之主要目的………126
5-6 系發展與維護預算之意見………126
5-7 電腦部門預算編審方式之意見………127
5-8 電腦部門預算與企業資本額規模之卡方分析………128
5-9 電腦部門預算與電腦化歷史之卡方分析………129
5-10 電腦部門預算與電腦機型之卡方分析………130
5-11 電腦部門預算與應用系統數之卡方分析………`131
5-12 電腦部門預算與電腦支出額之卡方分析………132
5-13 電腦部門預算與連線作業之卡方分析………133
5-14 對電腦服務使用者實施計費之意見………135
5-15 實施電腦服務計費之實務………136
5-16 適當的計費範圍與計費方法之意見………137
5-17 計費實務與行業別之卡方分析………138
5-18 計費實務與電腦機型之卡方分析………139
5-19 計費實務與電腦部門預算實務之卡方分析………140
5-20 計費方法與電腦部門預算之卡方分析………141		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002006327en_US
dc.title (題名) 電腦部門預算與計費問題之研究zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 參考書目
一、中文書籍
1.中華徵信所，企業經營如何電腦化－當前企業問題專輯，第五輯第四冊，台北:中華徵信所，民國七十年十二月。
2.中華徵信所，TOP500，台北:中華徵信所，民國七十五年。
3.行政院主計處電子處理資料中心，中華民國七十五年度電子計算機資源要覽，台北:行政院主計處電子處理資料中心，民國七十五年十一月。
4.Mat, Adolph and Milton F. Usr, (Cost Accounting──Planning and Control,8th Ed.:1983)，汪泱若譯，成本會計──規劃與控制，台北:自行出版，民國七十六年一月。
5.李宏健著，管理會計，台北:自行出版，民國七十二年。
6.周敏生編譯，會計資訊系統概論，台北:五南圖書出版公司，民國七十四年。
7.林財源著，管理會計，台北:華泰書局，民國七十三年。
8.Caydasch,Alexander, Jr.,(Principles of EDP Management:1982)，林傑斌編譯，EDP管理原理與應用，台北:五南圖書出版公司，民國七十四年。
9.許是祥譯，電腦與資料處理，台北:中華企業管理發展中心，民國七十二年。
10.梁定澎編譯，資訊管理文選，台北:五南圖書出版公司，民國七十四年。
11.陳振銑等編著，成本會計及管理會計手冊，台北:中華企業管理發展中心，民國七十二年。
12.陳承先、程嘉君合譯，系統分析與設計，台北:松崗電腦圖書公司，民國七十三年。
13.鄭丁旺、陳定國編著，財務管理人員百科全書，台北，大世紀圖書出版公司，民國六十七年。

二、中文未出版論文及期刊
1.柳文彬，「電腦部門之組織與管理」，資訊與管理，第二卷第十二期，民國七十一年六月，PP.61~64。
2.翁妙慈，「預算制度理論與實證之探討－預算之發起、參與、激勵、虛估之控制及評估」，會計評論，第21期，台北:國立政治大學會計研究所出版，民國七十五年十月，PP.108~117
3.林憲章撰，台灣區採行小型電腦的可行性研究，台北:國立政治大學企管研究所碩土論文，民國六十八年。
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三、英文書籍
1. Axelrod, C. Warren, Computer Productivity–A Planning Guide For Cost Effective Management, NY: A Wiley-Intersience Publication, 1982.
2. Axelrod, C. Warren, Computer Effectiveness Bridging the Management/Technology Gap, Washington D.C. : Information Resources Press, 1979.
3. Awad, Elias M. , System Analysis and Design, Illinois: Richard D. Irwin, Inc., 1979.
4. Bernard, Dan, Ed., Charging for Computer Service: Principles and Guidelines, NY: PBI Books 1977.
5. Brandon, Dick H., Data Processing Cost Reduction and Control, NY: Van Nostrand Reinhold Co. 1978.
6. Cortada, James W., EDP Cost and Charges-Financial, Budgets, and Cost Control in Data Processing, NJ: Prentice-Hall, Inc., 1980.
7. Davis, William S., Computers and Business Information Processing, 2nd Ed., Mass: Addison–Wesley Inc., 1983.
8. Dermer, Jerry, Management Planning and Control Systems: Advanced Concepts and Cases, NJ: Richard D. Irwin, Inc., 1977.
9. Ditri, Arnold E., John C. Shaw, and Willian Atkins, Managing the EDP Function, NY: McGraw-Hill Co., 1971.
10. Fremgen, James M. and Shu, S. Liao. The Allocation of Corporate Indirect Costs, NY: National Association of Accountants, 1981.
11. Freid, Louis, Ed. Data Processing Management DP User Charageback, Auerbach Information Management Series, Vol. 2. , NJ: Auerbach Publishers, Inc., 1978.
12. Hannan, James, et. al., A Practical Guide to Data Processing Management, NJ: Auerbach Publishers, Inc., 1982.
13. Horngren, Charles T., Cost Accounting-A Managerial Empasis, 5th ed., 台北:東南書報社，1982
14. Hussain, Donna, and K. M. Hussain, Information Resource Management, Illinois: Richard D. Irwin, Inc., 1984.
15. Kaplan, Robert S. , Advanced Management Accounting,台北:華泰書局,1982
16. Kindred, Alton R., Data System and Management, NJ: Printice-Hall Inc., 1980.
17. Lucas, Henry C. , Jr., The Analysis, Design, and Implementation of Information Systems, NY: McGraw–Hill Book Company, 1981.
18. Matz, Adolph, and Milton F. Usry, Cost Accounting: Planning and Control, 7th Ed., South-Western Publishing Co., 1980.
19. Murdick, Robert G., MIS Concepts and Design, NJ: Printice-Hall, Inc., 1980.
20. Nolan, Richard L., Managing the Data Resource Function, 2nd Ed., St. Paul: West Publishing Company, 1982.
21. Nolan, Richard L., Management Accounting and Control of Data Processing, NJ: National Association of Accountants, 1977.
22. Ridge, W.J. and L. E. Johnson, Effective Management of computer Software, Illinois: Dow Jones-Irwin, 1973.
23. Schaeffer, Haward, Data Center Operation, NJ: Printice-Hall Inc., 1981.
24. Sharpe, William F., The Economics of Computer, NY: Columbia University Press, 1969.
25. Stari, Ralph M., Princirles of Data Processing, Illinois: Richard D. Irwin, Inc., 1981.
26. Synnott, William R., and William H. Gruber, Information Resource Management Opportunities and Strategies, NY: A Wiley-Intersience Publication, 1981.
27. Weston, J. Fred and Eugene F. Brighan, Managerial Finance, 7th Ed., 1981.
28. Wetherbe, James C., System Analysis and Design: Traditional, Structured, and Advanced Concepts and Techniques, 2nd Ed., St. Paul: West Publishing Company, 1984.
四、英文期刊
1. Adam, Donald L., "EDP Accounting: Survey of Computer Cost Allocation Techniques", Journal of Accountancy, June 1974, PP.41-46
2. Allen, Brandt, "Make Information Services Pay Its Way", Harvard Business Review, January–February 1987, pp. 57-63
3. Axelrod, ?. Warren, "The Computer Pricing Process", Journal of System Management, February 1979, PP. 24-27
4. Axelrod, C. Warren, "Computer Performance: How Effective Is Your Computer", Infosystems, February 1979, PP.50-54
5. Buss, Martin D. J. , "Penny–Wise Approach to Data Processing" Harvard Business Review, July–August 1981 , PP. 111-117
6. Cortada, James W. , "Developing and Controlling a Data Processing Budget", Advice and Guidelines, November 1980, PP. 101–112
7. Crane, Janet, "Trends. In DP Budgets", Datamation, May 1981 , pp. 140-148
8. Cushing, Barry E., "Pricing Internal Computer Services: The Basic Issues", Management Accounting, April 1976, PP. 47–50
9. Dearden, John and Richard L. Nolan, "How to Control the Computer Resource", Harvard Business Review, November–December 1973, PP.68–78
10. Diehr, Della M., "Putting a Price on EDP Services", Journal of System Management, March 1975, PP. 16-19
11. Finney, John F. , "Controlling EDP Costs", Journal of Accountancy, April 1981, PP.63–68
12. Finney, John E. , "Costing in the Data Processing Department", Management Accounting, April 1975, pp. 29-35
13. Francl, Thomas J. , W. Thomas Lin, and Miklos A. Vasarkeley, "ZBB Fits DP to a Tee", Datamation, september 1980, pp. 177-180
14. Gauntt, James E. and Grover L. Proter, "Management Information Systems: Allocation MIS Costs", Management Accounting, April 1985, P. 12
15. Gibson, Cyrus F. and Robert L. Nolan, "Managing the Four Stages of EDP Growth", Harvard Business Review, January–February 1974, PP. 76–88
16. Grillos, John M., "Pricing EDP Resources", Computer Decision, November 1974, PP. 16-17
17. Grindley, Kit, "Internal Charging for Computer Services", Accountancy, March 1973, PP.32-35
18. Goughlin, Donald T., "Introduction to Cost Accounting for Data Processing Services", Internal Auditor, June 1979, PP. 80–89 & August 1979, PP.73-78
19. Hoffman, Michael J. "DP Cost Allocation: A Management Perspective", Journal of System Management, January 1984, PP. 16–21
20. Joy, James J. , "Pricing DP Services", Journal of System Management, November. 1977, PP. 40–41
21. Lasden, M., "MIS/DP Budgets: How Much? How Far Ahead?", Computer Decision, July 1980, PP.62–66
22. Leming, Lesley E., "Cost Standards Save Money", Journal of System Management, November 1979, PP. 32-37
23. McFavlan, F. W. "Management Audit of the EDP Center", Harvard Business Review, May–June 1973, PP.131-142
24. McGee, Robert W., "Accounting for Data Processing Costs", Journal of Accounting and EDP, Winter 1987, PP.43-49
25. McGee, Robert W., "Accounting for EDP Department Costs", Management Accounting, January 1984, PP. 72-73
26. Martin, Donald D., "Data Processing Managers Need to Know Accounting", Data Management, November 1975, PP. 26-28
27. Miller, Frederick W., "Who Pays the Bill for DP Services?" Infosystems, November 1982, PP. 74-78
28. Nielson, Norman R., "Using Your Computing Resources to Best Advantage" Journal of Contemporary Business, Spring 1972, PP. 35-50
29. Nielson, Norman R., "The Allocation of Computer Resources is Pricing The Answer?" Communication of the ???, August 1970, P. 467–474
30. Nolan, Richard L., "Managing the Crises in Data Processing", Harvard Business Review, March April. 1979, PP. 115-126
31. Nolan, Richard L., "Controlling the Costs of Data Services", Harvard Business Review, July–August 1977, P.114–124
32. Nolan, Richard L., "Effects of Chargeout on User/Manager Attitudes", Communication of the ACM, March 1977, PP. 177-185
33. Nolan, Richard L., “plight of the EDP Manager", Harvard Business Review, May–June 1973, PP. 143– 152
34. Nolan, Richard L., "Managing the Computer Resource: A Stage Hypothesis", Communication of the ACM, July 1973, pp. 399-405
35. Rizzuto, Cristine and Ralph Rizzuto, Chargeouts : A Perspective for Change", Datamation, December 1978, pp. 125-128
36. Reichardt, Racil E. . "Capitalizing Costs of Information Systems", Management Accounting, April 1974, PP. 39–43
37. Seaman, J., "How to Charge Users", Computer Decision, July 1980, PP.62–66
38. Sobczak, J. J. "Pricing Computer Usage", Datamation, February 1974, PP. 61-64
39. Solomon, Lanny and Jeffrey Tsay, "Pricing of Computer Services: A Survey of Industry Practices Cost and Management, March–April 1985, PP. 5–9
40. Statland, N., et. al., "Guidelines for Cost Accounting Practices for Data Processing", Data Base, Winter 1977, Supplement
41. Verity, John W., "1986 DP Budget Survey", Datamation, April 1986, PP. 75–78
42. Wiorkowsk, G. K. and Sobczak J.J., “A Cost Allocation Model”, Datamation, August 1973, PP.60-65		zh_TW