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題名 統計方法在成本習性分析上之應用研究
作者 戎良琦
貢獻者 楊華勝
戎良琦
日期 1986
上傳時間 5-May-2016 15:40:23 (UTC+8)
摘要 論文提要內容
參考文獻 參考書目\n一、中文書籍\n1.楊華勝、湯慎之合著，計量經濟學(一)，台北:星橋山版公司，民國六十六年九月初版。\n2.楊華勝著，計量經濟學(二)，台北:星橋出版公司，民國六十六年十一月初版。\n3.鄭丁旺者，中級會計學，台北:著者印行，民國七十三年九月二版。\n4.石齊平著，當代個體經濟理論與應用，台北:三民書局，民國七十四年九月四版。\n\n二、英文書籍\n1.Andrews , P.W.S. Manufacturing Business . New York: Macmillan Company, 1949。\n2. Beyer , Robert. Profitability Accounting for Planning and Control . New York : Ronald Press,1963。\n3. Clark, John Maurice. Studies in Economics of Overhead Cost. Chicago : University of Chicago Press ,1932 。\n4. Dickey, Robert I. Accountants` Cost Handbook. New York : John Wiley and Sone Inc., 1976。\n5. Dopuch , Micholes., and Jacob G. Birnberg. Cost Accounting : Accounting Data for Management Decision. New York : Harcourt, Brace & World, Inc., 1969。\n6. Dutta, M. Econometric Methods. New Jersey : The State University of New Jersey, 1975。\n7. Ferguson, Charles E., and J. P Gould. Microeconomic Theory. Illinois : Richard D. Irwin, Inc., 1975。\n8. Horngren, Charles T. Cost Accounting -A Managerial Emphasis. New Jersey: Prentice-Hall, Inc., 1972。\n9. Johnson, J. Statistical Cost Analysis. New York : McGraw -Hill Book Company, 1960。\n10.Kaplan, Robert S. Advanced Management Accounting. New Jersey : Prentice-Hall, Inc., 1972。\n11.Keynes, John Maynard. The General Theory of Employment Invest and Money. New York : Harcourt, Brace & World, Inc., 1935。\n12.Matz, Adolph., and Milton F. Usry. Cost Accounting - Planning and Control. Ohio : South -Western Publishing Co., 1980。\n13.Morse, Wayne J. Cost Accounting-Processing, Evaluating and Using Cost Data. California : Addison-Wesley Publishing Company, 1978。\n14.National Association of Accountants. Cost–Volume–Profit Relationship. New York : NAA Research Report, 1950。\n15. ____________. Management Accounting of Business Decision. New York : NAA Workbook # 1, 1974。\n16.Nester, John., and William Wasserman. Applied Linear Statistical Model : Regreesion Volume 1。Lllinois : Richard D. Irwin, Inc., 1974。\n17.Pindyck, Robert S., and Daniel L. Rubinfeld. Economic Model-Economic Forecasts. New York :McGraw-Hill Book Company, 1985。\n18.Plane , Donald R., and Edward B. Oppermann. Business and Economics Statistics. Texas : Business Publication, Inc., 1981。\n\n三、英文期刊\nl. Benston , G. J. ``Multiple Regression Analysis of Cost Behavior. " The Accounting Review ( October 1966 )。 \n2. Comiskey, E.E. ``Cost Control by Regression Analysis." The Accounting Review (April 1966) 。\n3. Jensen, R. E. ``A Multiple Regression Model for Cost Control : Assumptions and Limitations." The Accounting Review ( April 1967)。\n4. Jensen, R. E., and C. T. Thomsen. `` Statistical Analysis in Cost Measurement and Control." The Accounting Review (January 1968)。\n5. Mc Clenon, P. R. ``Costing Finding Through Multiple Correlation Analysis." The Accounting Review ( July 1963)。\n6. Thompson, W.W. and E.L. Kemper. ``Probability Measures for Estimated Data." The Accounting Review (July 1965)。
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/#B2002006747
資料類型 thesis
dc.contributor.advisor 楊華勝zh_TW
dc.contributor.author (Authors) 戎良琦zh_TW
dc.creator (作者) 戎良琦zh_TW
dc.date (日期) 1986en_US
dc.date.accessioned 5-May-2016 15:40:23 (UTC+8)-
dc.date.available 5-May-2016 15:40:23 (UTC+8)-
dc.date.issued (上傳時間) 5-May-2016 15:40:23 (UTC+8)-
dc.identifier (Other Identifiers) B2002006747en_US
dc.identifier.uri (URI) https://ah.lib.nccu.edu.tw/item?item_id=103752-
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) 論文提要內容zh_TW
dc.description.tableofcontents 目錄\n謝詞………貳\n圖表目次………伍\n第一章 緒論………1\n第一節 研究動機與目的………1\n第二節 研究範圍與方法………2\n第三節 研究限制………3\n第四節 論文結構………4\n第二章 成本習性………6\n第一節 成本習性之意義與型態………6\n第二節 活動水準之衡量………12\n第三節 影響成本習性之因素………14\n第三章 劃分成本習性之方法……….21\n第一節 帳戶分析………21\n第二節 傳統分析方法………25\n第三節 迴歸分析法………29\n第四章 實證研究………40\n第一節 實證資料………40\n第二節 模型內各種重要函數特定化說明………46\n第三節 迴歸分析結果………56\n第四節 不同方法之比較分析………71\n第五章 結論興建議………76\n參考書目………79\n附錄一 水泥及各課生產成本與產量之散佈圖………83\n附錄二 水泥及各課生產成本迴歸分析表………86\n作者簡歷………93\n\n圖表目次\n圖2-1 總變動成本(一) ………7\n圖2-2 總變動成本(二) ………7\n圖2-3 單位變動成本(一) ………8\n圖2-4 單位變動成本(二)8\n圖2-5 半變動成本(一) ………10\n圖2-6 半變動成本(二) ………10\n圖2-7 邊際成本與平均成本………11\n圖3-1 成本－活動數量散佈圖………25\n圖3-2 成本資料散佈圖………28\n表3-1 一般線性迴歸模型之區間估計表………32\n表3-2 一般線性迴歸模型之變異數分析表………33\n表3-3 通過原點之線性迴歸變異數分析表………34\n表4-1 各課分類帳戶及累計分類帳戶表………42\n表4-2 甲公司每月水泥產量與產能之比………48\n表4-3 各部門投入成本與水泥平均成本之比………70\n表4-4 水泥及各課最高及最低點………72\n表4-5 水泥及各課生產要素與產量之相關係數………73\n表4-6 各估計式之殘差平方和平均值………75zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002006747en_US
dc.title (題名) 統計方法在成本習性分析上之應用研究zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 參考書目\n一、中文書籍\n1.楊華勝、湯慎之合著，計量經濟學(一)，台北:星橋山版公司，民國六十六年九月初版。\n2.楊華勝著，計量經濟學(二)，台北:星橋出版公司，民國六十六年十一月初版。\n3.鄭丁旺者，中級會計學，台北:著者印行，民國七十三年九月二版。\n4.石齊平著，當代個體經濟理論與應用，台北:三民書局，民國七十四年九月四版。\n\n二、英文書籍\n1.Andrews , P.W.S. Manufacturing Business . New York: Macmillan Company, 1949。\n2. Beyer , Robert. Profitability Accounting for Planning and Control . New York : Ronald Press,1963。\n3. Clark, John Maurice. Studies in Economics of Overhead Cost. Chicago : University of Chicago Press ,1932 。\n4. Dickey, Robert I. Accountants` Cost Handbook. New York : John Wiley and Sone Inc., 1976。\n5. Dopuch , Micholes., and Jacob G. Birnberg. Cost Accounting : Accounting Data for Management Decision. New York : Harcourt, Brace & World, Inc., 1969。\n6. Dutta, M. Econometric Methods. New Jersey : The State University of New Jersey, 1975。\n7. Ferguson, Charles E., and J. P Gould. Microeconomic Theory. Illinois : Richard D. Irwin, Inc., 1975。\n8. Horngren, Charles T. Cost Accounting -A Managerial Emphasis. New Jersey: Prentice-Hall, Inc., 1972。\n9. Johnson, J. Statistical Cost Analysis. New York : McGraw -Hill Book Company, 1960。\n10.Kaplan, Robert S. Advanced Management Accounting. New Jersey : Prentice-Hall, Inc., 1972。\n11.Keynes, John Maynard. The General Theory of Employment Invest and Money. New York : Harcourt, Brace & World, Inc., 1935。\n12.Matz, Adolph., and Milton F. Usry. Cost Accounting - Planning and Control. Ohio : South -Western Publishing Co., 1980。\n13.Morse, Wayne J. Cost Accounting-Processing, Evaluating and Using Cost Data. California : Addison-Wesley Publishing Company, 1978。\n14.National Association of Accountants. Cost–Volume–Profit Relationship. New York : NAA Research Report, 1950。\n15. ____________. Management Accounting of Business Decision. New York : NAA Workbook # 1, 1974。\n16.Nester, John., and William Wasserman. Applied Linear Statistical Model : Regreesion Volume 1。Lllinois : Richard D. Irwin, Inc., 1974。\n17.Pindyck, Robert S., and Daniel L. Rubinfeld. Economic Model-Economic Forecasts. New York :McGraw-Hill Book Company, 1985。\n18.Plane , Donald R., and Edward B. Oppermann. Business and Economics Statistics. Texas : Business Publication, Inc., 1981。\n\n三、英文期刊\nl. Benston , G. J. ``Multiple Regression Analysis of Cost Behavior. " The Accounting Review ( October 1966 )。 \n2. Comiskey, E.E. ``Cost Control by Regression Analysis." The Accounting Review (April 1966) 。\n3. Jensen, R. E. ``A Multiple Regression Model for Cost Control : Assumptions and Limitations." The Accounting Review ( April 1967)。\n4. Jensen, R. E., and C. T. Thomsen. `` Statistical Analysis in Cost Measurement and Control." The Accounting Review (January 1968)。\n5. Mc Clenon, P. R. ``Costing Finding Through Multiple Correlation Analysis." The Accounting Review ( July 1963)。\n6. Thompson, W.W. and E.L. Kemper. ``Probability Measures for Estimated Data." The Accounting Review (July 1965)。zh_TW