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題名 不確定情況下成本─數量─利潤分析決策模型與組織目標之關聯
作者 王萬成
貢獻者 鄭丁旺 宋傳欽
王萬成
日期 1986
上傳時間 5-May-2016 15:39:31 (UTC+8)
參考文獻 參考書目
一、 中文書籍：
1. 王玉章，成本─數量─利潤分析之研究，（台北：宏政圖書出版有限公司，民國七十三年）。
2. 郭婉容，個體經濟學，（自發行，民國七十一年第三版）。
3. 梁培華，資訊詞彙，（台北，松崗，民國七十三年）。
4. 石齊平，個體經濟學，（台北，三民書局，民國六十九年）。

二、 英文書籍：
1. Charles A. Holl way, Decision Making Under Uncertainty: Models and Choices, (New Jersey: Prentice-Hall, Inc., 1979).
2. Charles H. Tavel, (The Third Age: Strageg for Business survial), Translaled from the French by Donald C. Caldwoll, (New York: Program Press, 1980).
3. Charles O. Hardy, Risk and Risk-Bearing (Illinois: University of Chargo Press, 1923).
4. Charles T. Horgren (Cost Accounting: Managerial Emphasis), 林豐欽等譯，「成本會計─經營管理之突破」，(台北：天一圖書公司,民國七十二年四月)。
5. Frank H. Knight, Risk, Uncertainty and Profit (New York: Horpor & Row, Publisher, 1957).
6. Fritz Machlup, The Economics of Sellers` Competition 1952).
7. Herbert Simon, Model of Man, (New York: John Wiley & Son Inc., 1957).
8. Irving L. Janis, Decision Making: A Psychological analysis of Conflict, Choice, and Commitment, (New York: The Free Pree 1977).
9. James R. McGuigan and R. Charlos Mayer, Managerial Economics, (New York: West Publishing Company, 1983).
10. John J. W. Neuner, Cost Accounting, (Homewood: Richord D. Irwin Company, 1952).
11. John S. Tamerin and Harvey L. Pesnik, Percept on Benefit-Risk Decision Making, (Comitte on Public Engineering Policy, Natonal Academy, 1971).
12. John Y. D. Tse., D. C. S., Profit Planning Through Volume-Cost Analysis, (New York: The Macmillian, 1960).
13. Karl Borch and Jan Mossin, Risk and Uncertainty (New York: Macmillion, 1968).
14. Lavry N. Killough, and Way E Lenninger, Cost Accounting for Managerial Decision Making, (Dickenson Publishing Company Inc., 1977).
15. Mark R. Greene and Oscar N. Serbein, Risk Management: Text and Cases (Virginia: Reston Publishing Company Inc. 1978).
16. Maruin L. Bittinger, Caculus: a modeling approach, (California: Addison-Wesley, 1976) pp. 60-61.
17. M. S. Balch, D. L. and S. Y. Wu, Essay on Economic Behavior Under Uncertainty, (Amsterdam: North-Holland Publishing Company, 1974).
18. Paul A. Somulson, Economics, (New York: Mcgraw-Hill, 1982).
19. Rassel L. Ackaff, Scientiffic Method: Optimizing Applied Research Decision, (New York: Wiley, 1962).
20. Webster`s New World Dictionary, (Cleveland: The World Publishing Co., 1966).

三、英文期刊：
1. AAA Committee on Managerial Decision Model, “Report of Comittee on Managerial Decision Model,” The Accounting Review (Supplement), Vol. XLIV, 1969.
2. A. W. Patrick, "Some Observations on the Break-Even Chart", The Accounting Review, (October, 1958).
3. Douglas Vickers, “On the Economics of Break-Even” The Accounting Review, (July, 1960).
4. D. R. Finley and Woody M. Liao, “A General Decision Model for Cost-Volume-Profit Analysis Under Uncertainty: A Comment, “The Accounting Review (April, 1981).
5. Glenn L. Johnson and S. Stephen Simik II, “Multiproduct C-V-P Analysis Uncertainty", Jonrnal of Accounting Research (Autumn, 1971).
6. Glenn L. Johson and S. Stephen Simik II, ``The Uses of Probability Inqualities in Multiproduct C-V-P Analysis Under Uncertainty”, Journal of Accounting Research, (Spring, 1974).
7. Horace R. Givens, “An Application of Curve linear Break-Even Function", The Accounting Review, (October, 1965).
8. Joel Dean, “Cost structure of Enterprises and Break-Even Chart.” American Economic Review, (December, 1949).
9. J. P. Dickimson, “Cost-Volume-Profit Analysis Under Uncertainty,“ Journal of Accounting Research (Spring, 1974).
10. Lauren F. Brush, “Graphic Analysis of Expense“, The Accounting Review, (October, 1943).
11. Malcolcolm L. Pye, “How to Determine Break-Even Points with simple Algebraic Formalas“, Journal of Accountancy (August, 1948).
12. Mawsen Liao, “Model Sampling: A Stochastic Cost-Volume-Profit Analysis", The Accounting Review, (October 1975).
13. P. Brockitt, A. Charnes, W. W. Cooper, and Hong-Shul Shin, “A Chance-Contrained Programming Approach to Cost-Volume-Profit", The Accounting Review, (July, 1984).
14. Rene Manes, “A New Dimension to Break-Even Aralysis ", Journal of Accounting Research, (Spring, 1966).
15. Robert K. Jaedicke and Alexander A. Robichek, "Cost-Volume-Profit Analysis Under Considerations of Uncertainty", The Accounting Review, (October, 1964).
16. Robert P. Market Equilibrium", Journal of Accounting Research, (Autumn 1975).
17. Thomas A. Morrison and Engene Kaczka “, A New Application of Caculus and Risk Analysis Cost-Volume-Profit Chang” The Accounting Review, (April 1969).
18. Trayes P. Goggans, “Break-Even Analysis With Curvilnear Function", The Accounting Review, (October 1965).
19. Wei Shih, “A General Decision Model for Cost-Volume-Profit Under Uncertainty", The Accounting Review, (October 1979).
20. William L. Ferrara, Jack C. Hayya, and David A. Nachman, “Normacley of Profit in the Jaedicke-Robichek Model", The Accounting Review, (April, 1972).
21. Willis R. Greer, Jr. “Theory Versus Practice in Risk Amalysis: An Empilical Study", The Accounting Review, (July 1974).
22. W. L. Fill, “Break-Even Chart", The Accounting Review, (April 1952).
23. Zvi Adar Amir Barnea and Baruch Ler “A Comprenhsive Cost-Volume-Profit Analysis Under Uncertainty”, The Accounting Review, (October, 1979).
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/#B2002006729
資料類型 thesis
dc.contributor.advisor 鄭丁旺 宋傳欽zh_TW
dc.contributor.author (Authors) 王萬成zh_TW
dc.creator (作者) 王萬成zh_TW
dc.date (日期) 1986en_US
dc.date.accessioned 5-May-2016 15:39:31 (UTC+8)-
dc.date.available 5-May-2016 15:39:31 (UTC+8)-
dc.date.issued (上傳時間) 5-May-2016 15:39:31 (UTC+8)-
dc.identifier (Other Identifiers) B2002006729en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/91660-
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

感言………肆
圖表目次………柒
第一章 緒論………1
第一節 研究動機及目的………1
第二節 研究範圍及限制………3
第三節 研究方法及假設………4
第四節 名詞定義………5
第五節 論文架構………6
第二章 不確定性的性質及其與決策之關係………9
第三章 成本─數量─利潤分析理論之演進………19
第一節 CVP分析之萌芽期─一九六四年以前………21
第二節 CVP分析之發展期─一九六四年以後………29
第四章 決策模型之建立………45
第一節 最大利潤下的決策模型………45
第二節 特定利潤下之決策模型─考慮生產過剩之損失最小及市場佔有率最大………56
第三節 特定利潤下之決策模型─考慮生產過剩及不足之損失最小及市場佔有率最大………62
第五章 釋例
第一節 最大利潤………73
第二節 特定利潤─考慮生產過剩之損失最小及市場佔有率最大………76
第三節 特定利潤─考慮生產過剩及不足之損失最小及市場佔有率最大………86
第六章 彙總、結論及建議………97
第一節 彙總及結論………97
第二節 建議………100
參考書目………103


圖表目次
圖2-1：投入、產出與模型之關係………13
　3-1：解決問題工具之演進………19
　3-2：非線性CVP之關係………28
　3-3：CVU分析………36
　5-1：Q1與Q2之約當關係………78
　5-2：等期望到潤線………79
　5-3：特定利潤與最小損失之生產組合………80
　5-4：生產組合與E1(T)之關係………80
　5-5：Q1與Q2之關係………87

表5-1：初步解之求法………81
　5-2：初步解之求法………84
　5-3：初步解之求法………88
　5-4：初步解之求法………91		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002006729en_US
dc.title (題名) 不確定情況下成本─數量─利潤分析決策模型與組織目標之關聯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. 王玉章，成本─數量─利潤分析之研究，（台北：宏政圖書出版有限公司，民國七十三年）。
2. 郭婉容，個體經濟學，（自發行，民國七十一年第三版）。
3. 梁培華，資訊詞彙，（台北，松崗，民國七十三年）。
4. 石齊平，個體經濟學，（台北，三民書局，民國六十九年）。

二、 英文書籍：
1. Charles A. Holl way, Decision Making Under Uncertainty: Models and Choices, (New Jersey: Prentice-Hall, Inc., 1979).
2. Charles H. Tavel, (The Third Age: Strageg for Business survial), Translaled from the French by Donald C. Caldwoll, (New York: Program Press, 1980).
3. Charles O. Hardy, Risk and Risk-Bearing (Illinois: University of Chargo Press, 1923).
4. Charles T. Horgren (Cost Accounting: Managerial Emphasis), 林豐欽等譯，「成本會計─經營管理之突破」，(台北：天一圖書公司,民國七十二年四月)。
5. Frank H. Knight, Risk, Uncertainty and Profit (New York: Horpor & Row, Publisher, 1957).
6. Fritz Machlup, The Economics of Sellers` Competition 1952).
7. Herbert Simon, Model of Man, (New York: John Wiley & Son Inc., 1957).
8. Irving L. Janis, Decision Making: A Psychological analysis of Conflict, Choice, and Commitment, (New York: The Free Pree 1977).
9. James R. McGuigan and R. Charlos Mayer, Managerial Economics, (New York: West Publishing Company, 1983).
10. John J. W. Neuner, Cost Accounting, (Homewood: Richord D. Irwin Company, 1952).
11. John S. Tamerin and Harvey L. Pesnik, Percept on Benefit-Risk Decision Making, (Comitte on Public Engineering Policy, Natonal Academy, 1971).
12. John Y. D. Tse., D. C. S., Profit Planning Through Volume-Cost Analysis, (New York: The Macmillian, 1960).
13. Karl Borch and Jan Mossin, Risk and Uncertainty (New York: Macmillion, 1968).
14. Lavry N. Killough, and Way E Lenninger, Cost Accounting for Managerial Decision Making, (Dickenson Publishing Company Inc., 1977).
15. Mark R. Greene and Oscar N. Serbein, Risk Management: Text and Cases (Virginia: Reston Publishing Company Inc. 1978).
16. Maruin L. Bittinger, Caculus: a modeling approach, (California: Addison-Wesley, 1976) pp. 60-61.
17. M. S. Balch, D. L. and S. Y. Wu, Essay on Economic Behavior Under Uncertainty, (Amsterdam: North-Holland Publishing Company, 1974).
18. Paul A. Somulson, Economics, (New York: Mcgraw-Hill, 1982).
19. Rassel L. Ackaff, Scientiffic Method: Optimizing Applied Research Decision, (New York: Wiley, 1962).
20. Webster`s New World Dictionary, (Cleveland: The World Publishing Co., 1966).

三、英文期刊：
1. AAA Committee on Managerial Decision Model, “Report of Comittee on Managerial Decision Model,” The Accounting Review (Supplement), Vol. XLIV, 1969.
2. A. W. Patrick, "Some Observations on the Break-Even Chart", The Accounting Review, (October, 1958).
3. Douglas Vickers, “On the Economics of Break-Even” The Accounting Review, (July, 1960).
4. D. R. Finley and Woody M. Liao, “A General Decision Model for Cost-Volume-Profit Analysis Under Uncertainty: A Comment, “The Accounting Review (April, 1981).
5. Glenn L. Johnson and S. Stephen Simik II, “Multiproduct C-V-P Analysis Uncertainty", Jonrnal of Accounting Research (Autumn, 1971).
6. Glenn L. Johson and S. Stephen Simik II, ``The Uses of Probability Inqualities in Multiproduct C-V-P Analysis Under Uncertainty”, Journal of Accounting Research, (Spring, 1974).
7. Horace R. Givens, “An Application of Curve linear Break-Even Function", The Accounting Review, (October, 1965).
8. Joel Dean, “Cost structure of Enterprises and Break-Even Chart.” American Economic Review, (December, 1949).
9. J. P. Dickimson, “Cost-Volume-Profit Analysis Under Uncertainty,“ Journal of Accounting Research (Spring, 1974).
10. Lauren F. Brush, “Graphic Analysis of Expense“, The Accounting Review, (October, 1943).
11. Malcolcolm L. Pye, “How to Determine Break-Even Points with simple Algebraic Formalas“, Journal of Accountancy (August, 1948).
12. Mawsen Liao, “Model Sampling: A Stochastic Cost-Volume-Profit Analysis", The Accounting Review, (October 1975).
13. P. Brockitt, A. Charnes, W. W. Cooper, and Hong-Shul Shin, “A Chance-Contrained Programming Approach to Cost-Volume-Profit", The Accounting Review, (July, 1984).
14. Rene Manes, “A New Dimension to Break-Even Aralysis ", Journal of Accounting Research, (Spring, 1966).
15. Robert K. Jaedicke and Alexander A. Robichek, "Cost-Volume-Profit Analysis Under Considerations of Uncertainty", The Accounting Review, (October, 1964).
16. Robert P. Market Equilibrium", Journal of Accounting Research, (Autumn 1975).
17. Thomas A. Morrison and Engene Kaczka “, A New Application of Caculus and Risk Analysis Cost-Volume-Profit Chang” The Accounting Review, (April 1969).
18. Trayes P. Goggans, “Break-Even Analysis With Curvilnear Function", The Accounting Review, (October 1965).
19. Wei Shih, “A General Decision Model for Cost-Volume-Profit Under Uncertainty", The Accounting Review, (October 1979).
20. William L. Ferrara, Jack C. Hayya, and David A. Nachman, “Normacley of Profit in the Jaedicke-Robichek Model", The Accounting Review, (April, 1972).
21. Willis R. Greer, Jr. “Theory Versus Practice in Risk Amalysis: An Empilical Study", The Accounting Review, (July 1974).
22. W. L. Fill, “Break-Even Chart", The Accounting Review, (April 1952).
23. Zvi Adar Amir Barnea and Baruch Ler “A Comprenhsive Cost-Volume-Profit Analysis Under Uncertainty”, The Accounting Review, (October, 1979).		zh_TW