| Reference: | 一、 英文部分
1. Albright, T. and H. Roth.1994.Managing Quality Through the Quality Loss Function. Journal of Cost Management [Winter]: 20-27.
2. Banker, R.,G. Potter and R. Schroeder.1995. An Empirical Analysis of Manufacturing Overhead Cost Drivers. Journal of Accounting and Economics [19]: 115-137.
3. Banker, R. and H. Johnston.1993. An Empirical Study of Cost Drivers in the U.S. Airline Industry. The Accounting Review [July]: 576-599.
4. Carr, L. and L. Ponemon. 1994.The Behavior of Quality Costs: Clarifying the Confusion. Journal of Cost Management [Summer]: 26-34.
5. Datar, S., S. Kekre, T. Mukhopadhyay and K. Srinivasan. 1993. Simulation Estimation of Cost Drivers. The Accounting Review [July]: 602-615.
6. Erel, E.2000. Distribution of quality costs: Evidence from an aeronautical firm. Total Quality Management [Mar]: 227-234.
7. Fargher, N. and D. Morse. 1998. Quality Costs: Planning the Trade-Off Between Prevention and Appraisal Activities. Journal of Cost Management [Jan/ Feb]: 14-22.
8. Fine, C. 1986.Quality Improvement and Learning in Product Systems. Management Science [Oct.]: 1301-1315.
9. Fine, C. 1988. A Quality Control Model with Learning Effects. Operation Research. [May/Jun]: 437-444.
10. Foster, G. and L. Sjoblom.1996. Quality Improvement Drivers in the Electronics Industry. Journal of Management amd Accounting Research [Vol. 8]: 55-86.
11. Ittner, C. 1996. Exploratory Evidence on the Behavior of Quality Cost. Operation Research [Jan/Feb]: 114-129.
12. Richardson, J. and J. Roumasset.1995. Sole Sourcing, Competitive Sourcing, Parallel Sourcing: Mechanisms for Supplier Performance. Management and Decision Economics [Vol. 16]: 71-84.
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二、中文部分
1. 吳安妮，作業制成本制管理與品質成本制度之結合與運用，主計月報，民國81年。
2. 張寶光，品質成本影響因素之實地實證研究，國立政治大學會計研究所博士論文，民國87年。
3. 劉勇豪，產能成本及產能管理之探討-以某通信電纜公司為個案，國立政治大學會計研究所碩士班論文，民國88年。
4. 洪孟靖，品質成本在國內企業運用之探討，台灣工業技術學院工業工程管理組，民國80年。
5. 陳正恭，品質成本制度的運作在製造業的現況與問題探討，私立東海企業管理研究所，民國84年。
6. 金耀輝、李炳耀，電信工程，中國電機工程師手冊第16篇，1997年10月。
7. 鍾漢清，品質成本合理化，中華民國品質管制學會，民國78年。
8. 高凱聲，加入WTO對產業的影響與因應措施，通訊雜誌，2000年1月，p12-23。
9. 陳義昇，傳統電信業的危機與轉機，通訊雜誌，1998年12月，p71-73。 |
