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題名 由行爲觀點分析聯合成本分攤與轉撥計價 作者 鍾慧貞 貢獻者 鄭丁旺
鍾慧貞日期 1982 上傳時間 11-Oct-2018 11:43:23 (UTC+8) 參考文獻 參考書目一、中文部分1.鄭丁旺、陳定國著：財務會計人員百科全書，（台北：大世紀出版事業有限公司，民國67年）。2.幸世間著：成本會計槪要（台北：五南出版社，民國65年）。3.陳豐明撰：”內部轉撥計價“，主計月報（民國71年2月）。4.周棟伍撰：折舊性資產成本分攤問題之研究，政大會計研究所碩士論文，民國66年7月。5.周齊平撰：行為科學在責任會計上之應用，政大會計研究所碩士論文，民國70年6月。二、英文部分1. Abdelkhalik, A. Rashed, “Transfer Pricing-A Synthesis A Reply,” The Accounting Review (April 1975).2. ________ and Edward J. Lusk, “Transfer Pricing - A Synthesis,” The Accounting Review (Jan, 1974).3. Albrecht, Willian Steve, ed., Management Accounting and Control (Madison Wis: Wisconsin Books, 1975).4. Anthony Robert N., Management Accounting Principles. (Homewood. Ill: Richard D. Irwin, Inc., 1970).5. Bailey, Andrew D., Jr. , and Warren J. Boe, “Goal and Resource Transfers in the Multigoal Organization,” The Accounting Review (July 1976).6. Baughman, Raymond H., “Accounting for Inter-Plant Sales,” Management Accounting (Sep. 1970).7. Baumol, William J., and Tibor Fabian, “Decomposition, Pricing for Decentralization and External Economies,” Management Science (Sep. 1964).8. Bernhard, Richard H., “Some Problems in Applying Mathematical Programming to Opportunity Costing,” Journal of Accounting Research (Spring 1968).9. Bierman, Harold Jr., “Pricing Intracompany Transfer,” The Accounting Review (July 1959).10. Bonini, Charles P., Robert K. Jaedicke and Harvey M. Wagner, eds., Management Controls: New Directions in Basic Research (New York: McGraw-Hill Books Company, 1964).11. Caplan, Edwin H., Management Accounting and Behavioral Science (Reading MA: Addison-Wesley Publishing Co., 1971).12. Davidson, Sydney and Ronan L. Weil, Handbook of Modern Accounting (New York: McGraw-Hill Books Co., 1977).13. Dearden, John, Cost Accounting and Financial Control System (Reading MA: Addison-Wesley Publishing Co., Inc., 1973).14. Dopuch, Nicholas, and David F. Drake, “Accounting Implications of a Mathematical Programming Approach to the Transfer Price Problem,” Journal of Accounting Research (Spring 1964).15. Freeland, James Ross, Conceptual Models of the Resource Allocation Decision Process in Hierarchical Decentralized Organization, Unpublished Doctorial Dissertation (1973).16. Fremgen, James M., “Transfer Pricing and Management Goals,” Management Accounting (Dec. 1970).17. Godfrey, James T., “Short-Run Planning in a Decentralized Firm,” The Accounting Review (April 1971).18. Gould, J. R., “Internal Pricing in Firms When There Are Costs of Using an Outside Market,” The Journal of Business (Jan. 1964).19. Hamlen, Susan S., William A. Hamlen Jr., and John T. Tschirhart, “The Use of Core Theory in Evaluating Joint Cost Allocation Schemes,” The Accounting Review (July 1977).20. Horgren, Charles T., Cost Accounting: A Managerial Emphasis (Englewood Cliffs, N.J. : Prentice-Hall, Inc., 1977).21. Hughes, John S., and James H. Scheiner, “An Incremental Costing Approach to Allocating Common Costs,” Unpublished Paper (1977).22. Ijiri, Yuzi “Theory of Accounting Measurement,” Studies in Accounting Research No. 10 (AAA, 1975)23. Kaplan, Robert S., and Ulf Peter Welam, “Overhend Allocation with Imperfect Markets and Non-Linear Technology, “The Accounting Review (July 1974).24. Littlechild,. S. C., and G. Owen, “A Simple Expression for the Shapley Value in a Special Case,” Management Science (Nov. 1973).25. Louderback, Joseph G., “Another Approach to Allocating Joint Cost: A Comment,” The Accounting Review (July 1976).26. Marschak, Thomas A., “Centralization and Decentralization in Economic Organizations,” Econometrica (July 1959).27. Maslow, Abraham H., Motivation and Personality (New York: Harper & Row Publishing Co., Inc., 1970).28. McGregor, Douglas, The Human Side of Enterprise (New York: McGraw-Hill Books Co., 1960).29. Moriarity, Shane, “Another Approach to Allocating Joint Cost,” The Accounting Review (Oct. 1975). 30. _________ , “Another Approach to Allocating Joint Cost: A Reply,” The Accounting Review (July 1976).31. National Association of Accountants, “Accounting for Intracompany Transfers,” Research Report No. 30 (NAA, 1957).32. Onsi, Mohamed, “A Transfer Pricing System Based on Opportunity Cost,” The Accounting Review (July 1970).33. Ronen, Joshua and George Mckinney, “Transfer Pricing for Divisional Autonomy,” Journal of Accounting Research (Spring 1970).34. Shillinglaw, Gordon, Managerial Cost Accounting (Homewood Ill: Richard D. Irwin, Inc., 1977).35. Solomons, David, Divisional Performance: Measurement and Control (Homewood Ill: Richard D. Irwin, Inc., 1965).36. Stone, Williard E., “Tax Considerations in Intra- Company Pricing,” The Accounting Review (Jan. 1960).37. Thomas, Arthur L., “The Allocation Problem in Financial Accounting Theory,” Studies in Accounting Research No. 3 (AAA, 1969).38. _________ , “Useful Arbitrary Allocation (With A Comment on the Neutrality of Financial Accounting Reports), The Accounting Review (July 1971).39. _________ , “The Allocation Problem: Part Two,” Studies in Accounting Research No. 9(AAA,1974).40. Watson David J. H., and John V. Baumler, “Transfer Pricing: A Behavioral Context,” The Accounting Review (July 1975). 描述 碩士
國立政治大學
會計研究所
70資料來源 http://thesis.lib.nccu.edu.tw/record/#G9925550231 資料類型 thesis dc.contributor.advisor 鄭丁旺 dc.contributor.author (Authors) 鍾慧貞 dc.creator (作者) 鍾慧貞 dc.date (日期) 1982 dc.date.accessioned 11-Oct-2018 11:43:23 (UTC+8) - dc.date.available 11-Oct-2018 11:43:23 (UTC+8) - dc.date.issued (上傳時間) 11-Oct-2018 11:43:23 (UTC+8) - dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/120506 - dc.description (描述) 碩士 dc.description (描述) 國立政治大學 dc.description (描述) 會計研究所 dc.description (描述) 70 dc.description.tableofcontents 由行為觀點分析聯合成本分攤與轉撥計價目錄第一章 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4第四節 論文結構5第二章 分攤問題之探討7第一節 分攤問題之根源7第二節 分攤與內部決策之關係14第三節 行為一致觀念—分攤方法選擇之基準20第三章 聯合成本分攤方法之介紹29第一節 聯合成本之定義及假設30第二節 邊際法31第三節 夏普利法38第四節 其他常用之方法49第四章 聯合成本分攤方法之行為面分析57第一節 行為一致性之探討57第二節 各種聯合成本分攤方法之評估66第三節 聯合成本分攤方法之彙總比較92第五章 轉撥計價方法之介紹95第一節 轉撥計價之理由及假設96第二節 經濟模式法99第三節 數學規劃法110第四節 其他常用之方法118第六章 轉撥計價之行為面分析128第一節 部門自主權129第二節 績效評估136第三節 其他分析142第四節 綜合評述147第七章 結論與建議153第一節 結論153第二節 建議157參考書目163 dc.format.extent 115 bytes - dc.format.mimetype text/html - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G9925550231 dc.title (題名) 由行爲觀點分析聯合成本分攤與轉撥計價 dc.type (資料類型) thesis dc.relation.reference (參考文獻) 參考書目一、中文部分1.鄭丁旺、陳定國著：財務會計人員百科全書，（台北：大世紀出版事業有限公司，民國67年）。2.幸世間著：成本會計槪要（台北：五南出版社，民國65年）。3.陳豐明撰：”內部轉撥計價“，主計月報（民國71年2月）。4.周棟伍撰：折舊性資產成本分攤問題之研究，政大會計研究所碩士論文，民國66年7月。5.周齊平撰：行為科學在責任會計上之應用，政大會計研究所碩士論文，民國70年6月。二、英文部分1. Abdelkhalik, A. Rashed, “Transfer Pricing-A Synthesis A Reply,” The Accounting Review (April 1975).2. ________ and Edward J. Lusk, “Transfer Pricing - A Synthesis,” The Accounting Review (Jan, 1974).3. Albrecht, Willian Steve, ed., Management Accounting and Control (Madison Wis: Wisconsin Books, 1975).4. Anthony Robert N., Management Accounting Principles. (Homewood. Ill: Richard D. Irwin, Inc., 1970).5. Bailey, Andrew D., Jr. , and Warren J. Boe, “Goal and Resource Transfers in the Multigoal Organization,” The Accounting Review (July 1976).6. Baughman, Raymond H., “Accounting for Inter-Plant Sales,” Management Accounting (Sep. 1970).7. Baumol, William J., and Tibor Fabian, “Decomposition, Pricing for Decentralization and External Economies,” Management Science (Sep. 1964).8. Bernhard, Richard H., “Some Problems in Applying Mathematical Programming to Opportunity Costing,” Journal of Accounting Research (Spring 1968).9. Bierman, Harold Jr., “Pricing Intracompany Transfer,” The Accounting Review (July 1959).10. Bonini, Charles P., Robert K. Jaedicke and Harvey M. Wagner, eds., Management Controls: New Directions in Basic Research (New York: McGraw-Hill Books Company, 1964).11. Caplan, Edwin H., Management Accounting and Behavioral Science (Reading MA: Addison-Wesley Publishing Co., 1971).12. Davidson, Sydney and Ronan L. Weil, Handbook of Modern Accounting (New York: McGraw-Hill Books Co., 1977).13. Dearden, John, Cost Accounting and Financial Control System (Reading MA: Addison-Wesley Publishing Co., Inc., 1973).14. Dopuch, Nicholas, and David F. Drake, “Accounting Implications of a Mathematical Programming Approach to the Transfer Price Problem,” Journal of Accounting Research (Spring 1964).15. Freeland, James Ross, Conceptual Models of the Resource Allocation Decision Process in Hierarchical Decentralized Organization, Unpublished Doctorial Dissertation (1973).16. Fremgen, James M., “Transfer Pricing and Management Goals,” Management Accounting (Dec. 1970).17. Godfrey, James T., “Short-Run Planning in a Decentralized Firm,” The Accounting Review (April 1971).18. Gould, J. R., “Internal Pricing in Firms When There Are Costs of Using an Outside Market,” The Journal of Business (Jan. 1964).19. Hamlen, Susan S., William A. Hamlen Jr., and John T. Tschirhart, “The Use of Core Theory in Evaluating Joint Cost Allocation Schemes,” The Accounting Review (July 1977).20. Horgren, Charles T., Cost Accounting: A Managerial Emphasis (Englewood Cliffs, N.J. : Prentice-Hall, Inc., 1977).21. Hughes, John S., and James H. Scheiner, “An Incremental Costing Approach to Allocating Common Costs,” Unpublished Paper (1977).22. Ijiri, Yuzi “Theory of Accounting Measurement,” Studies in Accounting Research No. 10 (AAA, 1975)23. Kaplan, Robert S., and Ulf Peter Welam, “Overhend Allocation with Imperfect Markets and Non-Linear Technology, “The Accounting Review (July 1974).24. Littlechild,. S. C., and G. Owen, “A Simple Expression for the Shapley Value in a Special Case,” Management Science (Nov. 1973).25. Louderback, Joseph G., “Another Approach to Allocating Joint Cost: A Comment,” The Accounting Review (July 1976).26. Marschak, Thomas A., “Centralization and Decentralization in Economic Organizations,” Econometrica (July 1959).27. Maslow, Abraham H., Motivation and Personality (New York: Harper & Row Publishing Co., Inc., 1970).28. McGregor, Douglas, The Human Side of Enterprise (New York: McGraw-Hill Books Co., 1960).29. Moriarity, Shane, “Another Approach to Allocating Joint Cost,” The Accounting Review (Oct. 1975). 30. _________ , “Another Approach to Allocating Joint Cost: A Reply,” The Accounting Review (July 1976).31. National Association of Accountants, “Accounting for Intracompany Transfers,” Research Report No. 30 (NAA, 1957).32. Onsi, Mohamed, “A Transfer Pricing System Based on Opportunity Cost,” The Accounting Review (July 1970).33. Ronen, Joshua and George Mckinney, “Transfer Pricing for Divisional Autonomy,” Journal of Accounting Research (Spring 1970).34. Shillinglaw, Gordon, Managerial Cost Accounting (Homewood Ill: Richard D. Irwin, Inc., 1977).35. Solomons, David, Divisional Performance: Measurement and Control (Homewood Ill: Richard D. Irwin, Inc., 1965).36. Stone, Williard E., “Tax Considerations in Intra- Company Pricing,” The Accounting Review (Jan. 1960).37. Thomas, Arthur L., “The Allocation Problem in Financial Accounting Theory,” Studies in Accounting Research No. 3 (AAA, 1969).38. _________ , “Useful Arbitrary Allocation (With A Comment on the Neutrality of Financial Accounting Reports), The Accounting Review (July 1971).39. _________ , “The Allocation Problem: Part Two,” Studies in Accounting Research No. 9(AAA,1974).40. Watson David J. H., and John V. Baumler, “Transfer Pricing: A Behavioral Context,” The Accounting Review (July 1975).
