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    Title: 機器設備產能成本影響因素之實地實證研究-以某銅通信電纜廠及鋼鐵廠為例
    Authors: 洪玫芬
    Hung, Mei-Fen
    Contributors: 吳安妮
    Ann Wu
    洪玫芬
    Hung, Mei-Fen
    Keywords: 產能成本
    作業制成本制
    Date: 2001
    Issue Date: 2016-04-15 16:11:07 (UTC+8)
    Abstract: 時序邁向二十一世紀,開啟了一個求新求變的世代。企業經營面對著各項挑戰,善用資訊以指引企業改善的方向是企業家們不可忽視的工作。
    Reference: (一)中文部分
    周文賢,多變量統計分析:SAS/STAT使用方法,待出版書稿。
    張保隆,陳文賢,蔣明晃,姜齊,盧昆宏,王瑞琛合著,1997年9月,生產管理,初版,華泰書局。
    產業經濟,民國88年5月,213期,合作金庫調查研究室編印。
    陳忍,2000年,各項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未出版碩士論文。
    黃明聰,劉達合著,1983年,我國鋼鐵工業之研究,第一銀行徵信室,第一銀行專題研究叢書第十種。
    經濟日報社編印,民國89年4月,中華民國經濟年鑑,聯經出版事業公司。
    劉勇豪,1999年,產能成本及產能管理之探討-以某銅通信電纜公司為個案,國立政治大學會計研究所未出版碩士論文。
    劉國雄,林樹均,李勝降,鄭晃忠,葉均蔚合著,1996年12月,工程材料科學,二版,全華科技圖書股份有限公司。
    賴士葆著,1995年8月,生產/作業管理-理論與實務,二版,華泰書局。
    ______著,民國80年,生產•作業管理:精要與個案,華泰書局。
    賴鑫奎著,製造管理,2000年2月初版,曉園出版社有限公司。
    戴世鴻,江達及江碩合著,1998年1月,產業管理,一版,鼎茂圖書出版有限公司。
    (二)英文部分
    Albright, T. L. 1998. The effect of deviations from optimal production schedules on batch-level cost drivers. Journal of Managerial Issues (Fall): 267-286.
    Banker, R. D., and H. H. Johnston. 1993. An empirical study of cost drivers in the U.S. airline industry, The Accounting Review (July): 576-601.
    _______, G. Potter, and R. Schroeder. 1995. An empirical analysis of manufacturing overhead cost drivers, Journal of Accounting and Economics 19: 115-137.
    Brausch, J. M., and T. C. Taylor. 1997. The cost of capacity? Management Accounting (February): 44-50.
    Cooper, R. and R. S. Kaplan. 1992. Activity-based systems: Measuring the cost of resource usage, Accounting Horizons (September): 1-13.
    Datar, S. M., S. Kekre, T. Mukhopadhyay, and K. Srinivasan. 1993. Simultaneous estimation of cost drivers. The Accounting Review 68 (July): 602-614.
    DeBruine, M., and P. R. Sopariwala. 1994. The use of practical capacity for better management decisions. Journal of Cost Management (Spring): 25-21.
    Fisher, M., and C. Ittner. 1999. The impact of product variety on automobile assembly operations. Management Science (June): 771-786.
    Klammer, T. 1996. Capacity measurement & improvement:A manager’s guide to evaluating and optimizing capacity productivity. Irwin Professional Publishing.
    McNair C. J. 1998. Total capacity management. St. Lucie Press.
    _______. 1994. The hidden costs of capacity. Journal of Cost Management (Spring): 12-24.
    Reeve, J. 2000. Readings and issues in cost management. Second Edition. South-Western: 147-168.
    Sidney J. B. 1999. Activity-based costing for a claims processing operation. CPCU Journal (Summer): 84-88.
    Sill, B., and R. Decker. 1999. Applying capacity- management science. hotel and restaurant administration quarterly 40 (June): 22-30.
    Thomas, A., and G.R. Williams. 1991. A strategy to provide retirement benefits for international transferees in a global company. Benefits & Compensation International (October):2-7.
    Description: 碩士
    國立政治大學
    會計學系
    Source URI: http://thesis.lib.nccu.edu.tw/record/#A2002001377
    Data Type: thesis
    Appears in Collections:[Department of Accounting] Theses

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