學術產出-Theses
Article View/Open
Publication Export
-
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 參考書目一、中文書籍1.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。2.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。3.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。4.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。二、英文書籍1.Andrews , P.W.S. Manufacturing Business . New York: Macmillan Company, 1949。2. Beyer , Robert. Profitability Accounting for Planning and Control . New York : Ronald Press,1963。3. Clark, John Maurice. Studies in Economics of Overhead Cost. Chicago : University of Chicago Press ,1932 。4. Dickey, Robert I. Accountants` Cost Handbook. New York : John Wiley and Sone Inc., 1976。5. Dopuch , Micholes., and Jacob G. Birnberg. Cost Accounting : Accounting Data for Management Decision. New York : Harcourt, Brace & World, Inc., 1969。6. Dutta, M. Econometric Methods. New Jersey : The State University of New Jersey, 1975。7. Ferguson, Charles E., and J. P Gould. Microeconomic Theory. Illinois : Richard D. Irwin, Inc., 1975。8. Horngren, Charles T. Cost Accounting -A Managerial Emphasis. New Jersey: Prentice-Hall, Inc., 1972。9. Johnson, J. Statistical Cost Analysis. New York : McGraw -Hill Book Company, 1960。10.Kaplan, Robert S. Advanced Management Accounting. New Jersey : Prentice-Hall, Inc., 1972。11.Keynes, John Maynard. The General Theory of Employment Invest and Money. New York : Harcourt, Brace & World, Inc., 1935。12.Matz, Adolph., and Milton F. Usry. Cost Accounting - Planning and Control. Ohio : South -Western Publishing Co., 1980。13.Morse, Wayne J. Cost Accounting-Processing, Evaluating and Using Cost Data. California : Addison-Wesley Publishing Company, 1978。14.National Association of Accountants. Cost–Volume–Profit Relationship. New York : NAA Research Report, 1950。15. ____________. Management Accounting of Business Decision. New York : NAA Workbook # 1, 1974。16.Nester, John., and William Wasserman. Applied Linear Statistical Model : Regreesion Volume 1。Lllinois : Richard D. Irwin, Inc., 1974。17.Pindyck, Robert S., and Daniel L. Rubinfeld. Economic Model-Economic Forecasts. New York :McGraw-Hill Book Company, 1985。18.Plane , Donald R., and Edward B. Oppermann. Business and Economics Statistics. Texas : Business Publication, Inc., 1981。三、英文期刊l. Benston , G. J. ``Multiple Regression Analysis of Cost Behavior. " The Accounting Review ( October 1966 )。 2. Comiskey, E.E. ``Cost Control by Regression Analysis." The Accounting Review (April 1966) 。3. Jensen, R. E. ``A Multiple Regression Model for Cost Control : Assumptions and Limitations." The Accounting Review ( April 1967)。4. Jensen, R. E., and C. T. Thomsen. `` Statistical Analysis in Cost Measurement and Control." The Accounting Review (January 1968)。5. Mc Clenon, P. R. ``Costing Finding Through Multiple Correlation Analysis." The Accounting Review ( July 1963)。6. 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) 1986 en_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) B2002006747 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/91678 - 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 目錄謝詞………貳圖表目次………伍第一章 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 論文結構………4第二章 成本習性………6第一節 成本習性之意義與型態………6第二節 活動水準之衡量………12第三節 影響成本習性之因素………14第三章 劃分成本習性之方法……….21第一節 帳戶分析………21第二節 傳統分析方法………25第三節 迴歸分析法………29第四章 實證研究………40第一節 實證資料………40第二節 模型內各種重要函數特定化說明………46第三節 迴歸分析結果………56第四節 不同方法之比較分析………71第五章 結論興建議………76參考書目………79附錄一 水泥及各課生產成本與產量之散佈圖………83附錄二 水泥及各課生產成本迴歸分析表………86作者簡歷………93圖表目次圖2-1 總變動成本(一) ………7圖2-2 總變動成本(二) ………7圖2-3 單位變動成本(一) ………8圖2-4 單位變動成本(二)8圖2-5 半變動成本(一) ………10圖2-6 半變動成本(二) ………10圖2-7 邊際成本與平均成本………11圖3-1 成本－活動數量散佈圖………25圖3-2 成本資料散佈圖………28表3-1 一般線性迴歸模型之區間估計表………32表3-2 一般線性迴歸模型之變異數分析表………33表3-3 通過原點之線性迴歸變異數分析表………34表4-1 各課分類帳戶及累計分類帳戶表………42表4-2 甲公司每月水泥產量與產能之比………48表4-3 各部門投入成本與水泥平均成本之比………70表4-4 水泥及各課最高及最低點………72表4-5 水泥及各課生產要素與產量之相關係數………73表4-6 各估計式之殘差平方和平均值………75 zh_TW dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002006747 en_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) thesis en_US dc.relation.reference (參考文獻) 參考書目一、中文書籍1.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。2.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。3.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。4.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。二、英文書籍1.Andrews , P.W.S. Manufacturing Business . New York: Macmillan Company, 1949。2. Beyer , Robert. Profitability Accounting for Planning and Control . New York : Ronald Press,1963。3. Clark, John Maurice. Studies in Economics of Overhead Cost. Chicago : University of Chicago Press ,1932 。4. Dickey, Robert I. Accountants` Cost Handbook. New York : John Wiley and Sone Inc., 1976。5. Dopuch , Micholes., and Jacob G. Birnberg. Cost Accounting : Accounting Data for Management Decision. New York : Harcourt, Brace & World, Inc., 1969。6. Dutta, M. Econometric Methods. New Jersey : The State University of New Jersey, 1975。7. Ferguson, Charles E., and J. P Gould. Microeconomic Theory. Illinois : Richard D. Irwin, Inc., 1975。8. Horngren, Charles T. Cost Accounting -A Managerial Emphasis. New Jersey: Prentice-Hall, Inc., 1972。9. Johnson, J. Statistical Cost Analysis. New York : McGraw -Hill Book Company, 1960。10.Kaplan, Robert S. Advanced Management Accounting. New Jersey : Prentice-Hall, Inc., 1972。11.Keynes, John Maynard. The General Theory of Employment Invest and Money. New York : Harcourt, Brace & World, Inc., 1935。12.Matz, Adolph., and Milton F. Usry. Cost Accounting - Planning and Control. Ohio : South -Western Publishing Co., 1980。13.Morse, Wayne J. Cost Accounting-Processing, Evaluating and Using Cost Data. California : Addison-Wesley Publishing Company, 1978。14.National Association of Accountants. Cost–Volume–Profit Relationship. New York : NAA Research Report, 1950。15. ____________. Management Accounting of Business Decision. New York : NAA Workbook # 1, 1974。16.Nester, John., and William Wasserman. Applied Linear Statistical Model : Regreesion Volume 1。Lllinois : Richard D. Irwin, Inc., 1974。17.Pindyck, Robert S., and Daniel L. Rubinfeld. Economic Model-Economic Forecasts. New York :McGraw-Hill Book Company, 1985。18.Plane , Donald R., and Edward B. Oppermann. Business and Economics Statistics. Texas : Business Publication, Inc., 1981。三、英文期刊l. Benston , G. J. ``Multiple Regression Analysis of Cost Behavior. " The Accounting Review ( October 1966 )。 2. Comiskey, E.E. ``Cost Control by Regression Analysis." The Accounting Review (April 1966) 。3. Jensen, R. E. ``A Multiple Regression Model for Cost Control : Assumptions and Limitations." The Accounting Review ( April 1967)。4. Jensen, R. E., and C. T. Thomsen. `` Statistical Analysis in Cost Measurement and Control." The Accounting Review (January 1968)。5. Mc Clenon, P. R. ``Costing Finding Through Multiple Correlation Analysis." The Accounting Review ( July 1963)。6. Thompson, W.W. and E.L. Kemper. ``Probability Measures for Estimated Data." The Accounting Review (July 1965)。 zh_TW
