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    题名: 資訊不對稱情況下之轉撥計價
    作者: 陳惠玲
    贡献者: 劉維琪
    陳惠玲
    日期: 1985
    上传时间: 2016-11-14 16:02:05 (UTC+8)
    摘要: 第一章 緒論1
    第一節 研究動機1
    第二節 研究目的2
    第三節 研究範圍和限制3
    第四節 研究架構3
    第二章 分權制度與轉撥計價6
    第一節 分權制度與資訊不對稱6
    第二節 利潤中心與轉撥計價8
    第三章 相關文獻之評述13
    第一節 Hirshleifer 模式13
    第二節 Ronen & Mckinney模式20
    第三節 Kanodia模式26
    第四節 由行為觀點論轉撥計價32
    第四章 資訊不對稱下的轉撥計價42
    第一節 不對稱資訊下的自行選擇42
    第二節 誘導性轉撥計價制度49
    第五章 結論與未來研究方向59
    參考文獻61
    圖表目次
    表 3 - 1 Hirshleifer 模式之彙總結果15
    圖 3 - 1 中間產品之移轉14
    圖 3 - 2 Hirshleifer模式：型I 16
    圖 3 - 3 (a) R - M模式：Dd之決策21
    圖 3 - 3 (b) R - M模式：Dm之決策22
    圖 3 - 4 R - M模式：非最適之均衡狀況26
    圖 3 - 5 Kanodia模式36
    圖 4 - 1 兩種生產型態 C1(q) , C2(q) 之均衡43
    圖 4 - 2 Dd等利潤曲線：完全差別取價45
    圖 4 - 3 Dd等利潤曲線：不完全差別取價47
    圖 4 - 4 資訊不對稱情況下之決策54
    參考文獻: 一、中文部份
    1.翟宜萱著，誘導主管制度責任目標之模式建立，國立中山大學企業管理研究所碩士論文，民國七十三年。
    2.鍾慧貞著，由行為觀點分析聯合成本分攤與轉撥計價，國立政治大學會計研究所碩士論文，民國七十一年。
    二、英文部份
    1. Abdel-Khalik, A. Rashad & Edward J. Lusk, "Transfer Pricing-A Synthesis, " The Accounting Review ( January 1974 ), pp. 8-23.
    2. ____&____ ," Transfer Pricing - A Stnthesis : A Reply , " The Accounting Review ( April 1975 ), pp. 355-358.
    3. Atkinson, Anthony Alan, Essays on Control of Decentralized Decision-Making, Ph. D dissertation, Carnegie-Mellon University, 1977.
    4. Baiman, Stanly, " Agency Theory in Managerial Accounting : A Survey, " Journal of Accounting Literature Vol. 1 (1982), pp. 154-213.
    5. Demski, Joel S. & David M. Kreps, " Models in Managerial Accounting, " Journal of Accounting Research ( Supplement 1982 ), pp. 117-148.
    6. Galbraith, J. R., " Organization Design : An Information Processing View," in J. W. Lorsch & P. R. Lawrence eds., Organizational Planning : Cases and Concepts ( Georgetown, Ontaria : Irwin-Dorsey Limited, 1972 )
    7. Groves, Theodore & Martin Loeb, " Reflections on Śocial Costs and Benefits and the Transfer Pricing Problem`, "Journal of Public Economics 5 (1976 ), pp. 353-359.
    8. Guasch, J. Luis & Joel Sobel, " Product Selection , Market Structure and Heterogeneity of Quality Valuation, " Discussion Paper, University Of California, San Diego, October 1979.
    9. Hirshleifer, Jack, " On the Economics of Transfer Pricing, " Journal of Business (July 1956 ), pp. 172-184.
    10.________, " Economics of the Divisionalized Firm, " Journal of Business ( April 1957 ), pp. 96-108.
    11.________ , " Internal Pricing and Decentralized Decisions, " in Charles P. Bonini, Robert K. Jaedicke and Harvey M. Wagner eds., Management Control : New Directions in Basic Research ( New York: McGraw-Hill Book Co., 1964 ), pp. 27-37.
    12. Kanodia, Chandra, " Risk Sharing and Transfer Price Systems under Uncertainty, " Journal of Accounting Research ( Spring 1979 ), pp. 74-98.
    13. _______, " Discussion of Models in Managerial Accounting, " Journal of Accounting Research ( Supplement 1982 ), pp. 153-160.
    14. Kaplan, Robert S., Advance Management Accounting Prentice-Hall Inc., Englewood Cliffs, New Jersey, 1982, Chapter 13, 14.
    15. _______, " The Evolution of Management Accounting, " The Accounting Review ( july 1984 ), pp.390-418.
    16. Liu Victor（劉維琪）," Nonlinear Price and Self-Selection, "Discussion Paper, National Chungshan University（國立中山大學）, 1983.
    17. Maskin, Eric & John Riley, " Monopoly with Incomplete Infornation, " Rand Journal of Economics (Summer 1984 ), pp. 171-196.
    18. Ramakrishnan, Ram T. S., " Decentralization and Responsibility Center Design with Asymmetric Information , "Working Paper, Sloan School of Management, MIT, May 1981.
    19. Ronen, Joshua, " Social Costs and Benefits and the Transfer Pricing Problem, "Journal of Public Economics (1974), pp. 71-82,
    20.________ , " Transfer Pricing --- A Synthesis : A Comment, " The Accounting Review (April 1975 ), pp. 351-354.
    21. ________, & G. Mckinney, " Transfer Pricing for Divisional Autonomy, " Journal of Accounting Re search ( Spring 1970 ), pp. 99-113.
    22. Thompson, J. P., Organizations in Action, McGraw-Hill Inc., 1967.
    23. Umpathy, Srinivasav, " Transfers befween Profit Centers, " in Richard F. Vancil, Decentralization : Managerial Ambiguity by Design ( Homewood, Ill : Dow Jones-Irwin, 1979 ), pp. 167-183.
    24. Watson, David J. H. & John V. Baumler, " Transfer Pricing : A Behavioral Context, " The Accounting Review ( July 1975 ), pp. 466-474.
    關聯: 國立政治大學
    會計研究所
    碩士
    73
    数据类型: thesis
    显示于类别:[會計學系] 學位論文

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