| Reference: | 一、中文部分
甲、書籍
1.邱康夫編著，近代企業組織與管理，（台北，徐氏基金會，民國六十四年八月四版）
2.葉誌崇著，會計資訊系統（台北：松岡電腦圖書資料有限公司，民國六十八年初版）
3.陳振銑著，管理會計，（台北：華泰書局，民國六十八年元月修訂版）。
4.陸民仁著，數理經濟學，（台北：五南圖書公司，民國六十六年六月）
5.鄧東濱譯，經濟分析（個體經濟學）中册，（台北：台灣銀行經濟研究室，民國七十一年七月）
6.鄭丁旺、陳定國主編，財務人員百科全書，（台北，大世紀出版事業有限公司，民國六十七年十月三版）
7.譚海鳴著，成本分析與管理決策，（台北：作者自行出版，民國六十六年九月再版）
8.汪承運著，企業計劃與預算，（台北，三民書局，民國六十六年九月再版）
乙、未發表著作
1.楊水土，決策用成本與企業決策之研究，（台北：政治大學會計研究所碩士論文，民國六十七年六月）
2.韓季瀛，從管理決策觀點論會計資料系統，（台北：政治大學會計研究所碩士論文，民國六十五年六月）
3.顏漏有，會計資訊在管理決策上之應用，（台北：政治大學會計研究所碩士論文，民國六十八年六月）。
4.洪肅鉞，企業成本控制之研究，（台北：政治大學會計研究所碩士論文，民國六十七年六月）
5.陳清哲，會計資訊之成本與價值關係研究，（台北：政治大學會計研究所碩士論文，民國七十年六月）
6.許文欽，企業會計政策與管理決策之關係，（台北：政治大學會計研究所碩士論文，民國六十八年六月）
丙、期刊
1.鄭丁旺，"管理會計的基本觀念"，東吳會計學報，第31期，（台北：東吳大學會計學會）
2.李增榮，財務情報之衡量，主計月報，第42卷第3期。
二、英文部分
甲、書籍
1. Adrian M. Mcdonough, Information Economics and Management Systems, New York: McTraw-Hill Book Com Inc 1963.
2. Amey, L. R., The Efficiency of Business Enterprises, London 1969.
3. Anthony, Robert N., Planning and Control Systems, A Framework for Analysis, Boston, 1965.
4. Bedford, Norton N., Income Determination Theory, Reading, Mass., 1965.
5. Bierman, H., Jr. and Smidt, S1, The capital Budgeting Decision New York, 1971.
6. Dano, Sven, Industrial Production Models, Wien-New York, 1966.
7. Davis, Gordon B., Management information Systems, Tokyo, 1974.
8. Demski, Joel S., Information Analysis, Reading, Mass., 1972.
9. Dopuch, N., Birnberg, J., and Demski, J., Cost Accounting, New York, 1974.
10. Ferguson, C. E., Microeconomic Theory, Homewood, Ill., 1972.
11. Goldschmidit, Yaagov, Information for Management Decisions, I thaca, New York, 1970.
12. Greenwood, W. T. (E. D.), Decision and Information Systems, Cincinnati, 1969.
13. Gutenberg, Erich, Betriel swirts chaftlehre I, Berlin, Goltingemn, Heidellerg, 1968.
14. Heinen, Edmund, Betrielswirtschaftliche Kostenlehee, Wieshaden 1970.
15. Heinen, Edmund, Kosten und Kostenrechnung, Wieshaden, 1975.
16. Hen Driksen, Eldon S., Accounting Theory, Homewood, Ill.., 1970.
17. Hillier, F. S., and Lieberman, G. J., Operation Research, San Francisco, 1974.
18. Hirschleifer, Jack, Investment, Interest and calital, Englewood Cliffs, N. J., 1970.
19. Horngren, Charles. T. Cost Accounting: A Managerial Emphasis, 4th ed. Englewood Cliffs, New Jersey: Prentice-Hall, Ind, 1977.
20. Hummel, Siegfried, Wirklichkeitsnahe Kostenerfassung, Borlin, 1970.
21. Karl Seiler, Introduction to System Cost-Effectiveness, New York: John Wiley and Sons Com. 1969.
22. KKlger, Wolfgang, Flexible Phankostenrechnung, Keln und Opladen, 1967.
23. King, J. R., Production Planning and Control, Oxford/New York, 1975.
24. Madsen, Vagn, Regnshabsvaesenets opgaver og problemesiny belysning, Gyldendahl, Kobenhavn, 1963.
25. Mattessich, Richard, Accounting and Analytical Methods, Homewood, Ill., 1964.
26. Matz, A. and Curry, O., Cost Accounting, Cincinnati, Ohio, 1972.
27. McDonough, Adrian N., Information Economics and Management Systems, New York, 1963.
28. Murdick, R. G., and Ross, J. E., Information System for Morden Management, Englewood Cliffs, N.J., 1975.
29. Schoenfeld, H. -M. Cost Terminology and Cost Theory, a Study of the Development and Present state in Central Europe, Urbana: Center for Internation Education and Research in Accounting, 1974.
30. Schoenfeld, H.-M., Kostenrechnung I, Stuttgart, 1974.
31. Shillinglaw, Gordon, Cost Accounting, Homewood, Ill., 1972.
32. Shillinglaw, Gordon, Managerial Cist Accounting, Homewood, Ill., 1977.
33. Stiegler, Georg F1., The Theory of Price, New York, 1966.
34. Troy, Leo, Almanac of Industrial Ratios, Prentice-Hall, Inc., 1965.
35. Trueger, Paul M., Accounting Guide for Defense Contracts, Chicago, Ill., 1971.
乙、期刊及其他
1. AAA, "A Statement of Basic Accounting Theory", (Evanston Illinois 1966)
2. AAA, "Report of the Committee on Conopts and Standards", The Accounting Review (Supplement to Vol. XLIX 1974).
3. AAA, "Report of the Committee on Management Decision Models", The Accounting Review (Supplement tot Vol. XLIV 1969).
4. AAA, "Report of the committee on Accounting Information System" The Accounting Review (Supplement to Vol, XLVI 1971).
5. Anton, Hector R., "Activity Analysis of the Firm: A Theoretical Approach to Accounting Development," in Anton and Firmin, Eds, Contemporary Issues in Cost Accounting, Boston, 1966.
6. Becket, John A1, "A Study of Principles of Allocating costs, in Anton and Firmin, Eds., Contemporary Issues in cost Accounting, Boston, 1966.
7. Bedford, Norton M., "Emerging Tools for Managerial Accounting", N. A. A. Bulletm, October, 1961,
8. Benston, G. J., "Multiple Regression Analysis of Cost Behavior," The Accounting Review, 1966.
9. Carandall, Robert H., "Information Economics and Its inplications for the Furthor Development of Accounting Theory," The Accounting Review, January, 1970.
10. Demski, Joel S., "An Accounting System Structured on a Linear Programming Model," The Accounting Review, 1967.
11. Feltham, Gerald A., Information Evalution, America Accounting Association Studies in Accounting, No. 5.
12. Feltham, Gerald A.., And Demski, J. S., "The Use of Models in Information Evaluation.," The Accounting Review, 1970.
13. Glover, Fred, "Management Decisions and Integer Programming," Accounting Review, April 1969.
14. Jensen, R. E., "A Multiple Regression Model for cost Control Assumptions and Limitations," The Accounting Review, 1967.
15. Jensen, R. E., "Sensitisity Analysis and Integer Programming," Accounting Review, July, 1968.
16. Lewin, W. Arthur, "Depreciation and Obsolescence as Factors in Costing," in Meij, J. L. Depreciation and Replacement Policy, Amsterdam, 1961.
17. Rappaport, A., "Inteyer Progamming and Managerial Analysis," The Accounting Review, 1969.
18. Rappaport, A., "Divisional Planning and Control," The Financial Executive, October, 1968.
19. Schoenfeld, H.-M., "Development and Present State of Cost Theory in German," The International Journal of Accounting, F Fall, 1972.
20. Schoenfeld, H.-M. and Ismail, B. E., "An Attempt to Extend Cost Value Theory to Situations under Risk," Management International Review, Fall 1976.
21. Shillinglaw, Gordon, "The Concept of Attributable Cost," Journal of Accounting Research, 1963.
22. Sterling, Robert R., "On Theory Construction and Verification The Accounting Review, July, 1970. |
