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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/120506


    請使用永久網址來引用或連結此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/120506


    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: 2018-10-11 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James Ross, Conceptual Models of the Resource Allocation Decision Process in Hierarchical Decentralized Organization, Unpublished Doctorial Dissertation (1973).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
    顯示於類別:[會計學系] 學位論文

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