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    题名: 閒置產能成本會計處理之研究
    作者: 徐瑞銘
    贡献者: 鄭丁旺
    徐瑞銘
    日期: 1985
    上传时间: 2016-11-14 16:01:04 (UTC+8)
    摘要: 第一章 緒論1
    第一節 研究動機及目的1
    第二節 研究方法及限制3
    第三節 論文結構4
    第二章 工業發靱時期之會計處理（約十九世紀中期）5
    第三章 古典時期之會計思潮（約十九世紀末葉至二十世紀初期）16
    第四章 近代會計思潮（約一九三〇年代迄今）53
    第五章 結論與建議126
    參考書目136
    圖表目錄
    圖 5 — 1 產能關係圖130
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    關聯: 國立政治大學
    會計研究所
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