政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/90810
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 113318/144297 (79%)
Visitors : 51094217      Online Users : 1031
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
    •  Adv. Search
    Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer Goto mobile version


    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/90810


    Title: 聯合成本分攤之理論與實務 : 中油公司分攤模式之考量
    Authors: 馬國柱
    Contributors: 鄭丁旺
    馬國柱
    Date: 1987
    Issue Date: 2016-05-04 17:05:57 (UTC+8)
    Reference: 參考資料
    一、中文資料
    1.天下雜誌1986年8月版。
    2.中油公司高雄煉油總廠簡介。
    3.中油公司桃園煉油廠簡介。
    4.中油公司75年5月份產值推估表。
    5.中油公司高雄煉油總廠煉務月報。
    6.中油公司七十四年度決算表。
    7.中油公司七十五年度月報表。
    8.莊炎坤著，石油聯產品成本計算之探索，中油公司內部參考資料，民國69年3月。
    9.陳正炎著，石油煉製成本及石油化學品生產成本之探討，中油公司內部參考資料。
    10.儲京之著，石油工業之煉製成本，中油公司內部參考資料。
    11.羅清泉著，由行為激勵層面探討責任會計制度下之成本分攤，政大會計研究所碩士論文，民國74年6月。
    12.鐘慧貞著，由行為觀點分析聯合成本分攤與轉撥計價，政大會計研究所碩士論文，民國71年6月。
    13.林財源著，管理會計，華泰書局73年版。
    14.郭婉容著，個體經濟學，三民書局72年4版。
    15.許是祥譯，企業管理:理論、方法、實務，中華企業管理發展中心70年版。
    16.顏廷奎編著，現代企業管理－組織行為概論，信文圖書公司70年
    17.陳定國著，企業管理，三民書局70年版。
    18.張春興、楊國樞著，心理學，三民書局50年版。
    19.許濱松著，激勵理論與人力資源的有效運用，七友出版社70年版。
    20.劉安彥著，心理學，三民書局67年版。
    21.劉君業譯:激勵處方，吳靜吉主編大眾心理學第45冊，遠流出版社74年3版。
    22.陳振銑著，管理會計，華泰書局69年版。
    23.金成隆撰，從權變理論觀點塑造權變管理會計模式，政大會計研究所碩士論文，民國73年6月。


    二、英文資料
    1. Alchian, A.A. and H. Demsety, "Production, Information Cost, and Economic Organization," American Economic Review (Dec. 1972) PP. 777-795.
    2. American Accounting Association, Committee on Cost Concept, "A Statement of Basic Accounting Theory, "The Accounting Review (July 1966) PP. 182-193.
    3. Baiman, Stanley, "Agency Research in Managerial Accounting: A Survey," Journal of Accounting Literature (Jan 1982) PP. 195–210.
    4. _____ and J. Demski, "Economically Optimal Performance and Control Systems," Journal of Accounting Research (Supplement 1980) PP. 194– 220.
    5. Baiman Stanley and James Noel. "Non controllable Costs and Responsibility Accounting, " Journal of Accounting Research (Autumn 1985) PP. 486-501.
    6. Balachandran, Bala V. and Ram T.S. Ramakrishnan, "Joint Cost Allocation A Unified Approach," The Accounting Review (Jan 1981) PP. 92-95.
    7. Biddle, G.C. and R. Steinberg, "Allocation of Joint and Common Costs," Journal of Accounting Literature (Vol. 3 1984) PP. 1–45.
    8. Benston, G. H., "Accountant Integrity and Financial Reporting," Financial Executive (August 1975) pp. 10-14.
    9. _____ "The Role of the Firm`s Accounting System for Motivation, " The Accounting Review (April 1963) PP. 347–354.
    10. Blanchard, Garth A. and Chee W: Chow; "Allocating Indirect Cost for Improved Management Performance ," Management Accounting (March 1983) PP. 40– 48.
    11. Bodnar, George H., A Behavioral Analysis of Cost Allocation in Responsibility Accounting System, pH. D. Dissertation, University of Pensylvania, 1975.
    12. _____ and Edward J. Lusk, "Motivational Considerations in Cost Allocation Systems: A Conditioning Theory Approach," The Accounting Review (Oct 1977) PP. 857-868.
    13. Caplan, Edwin H., "Behavioral Assumptions of Management Account-Report of a Field Study," The Accounting Review (April 1968) PP. 342–362.
    14. Carison, Borhara M. and Joanne A. Collins, "Motivating Managers with Positive Reinforcement," Management Accounting (Mar 1986) PP.48–51.
    15. Choudhury, Nandan, "Responsibility Accounting and Controllability," Accounting and Business Research (Summer 1986) pp. 189-198.
    16. Cost Accounting Standards Board, "Consistency in Allocating Costs Incurred for the Same Purpose," Cost Accounting Standard #402 (CASB 1972)
    17. _____, "Allocating of Business Unit General and Administrative Expense to Final Cost Objective." Cost Accounting Standard #410 (CASB 1976)
    18. Demski, J.; J. Brinberg and N. Dopuch; Cost ?ccounting (Harcourt Brace Jovanovich Inc. 1974)
    19. Dickhaut, J.W. and J. C. Lere, "Comparisons of Accounting Systems and Heuristics in Selecting Economic Optima," Journal of Accounting Research (Autumn 1983) PP. 498–515
    20. Dorward, Neil, "Overhead Allocation and "Optimal" Pricing Rules of Thumh in Oligopolistic Markets," Accounting and Business Research (Autumn 1986) PP. 309-319
    21. _____ "Pricing Formula to Tame These Way-word Cost," Accountancy (Nov 1984) PP.101-106
    22. Freeland, James R., Conceptual Model of the resource Allocating Decision Process in Hierarchical Decentralized Organization, Ph.D. Dissertation 1973.
    23. Govindarjan V. and R. N. Anthony, "How Firms Use Cost Data in Prices Decisions," Management Accounting (July 1983) PP. 30–36
    24. Hamlen, Susan S. , William A. Hamlen and John T. Tchirhart, "The Use of Core Theory in Evaluation Joint Cost Allocation Schemes," The Accounting Review (July 1977) pp. 616=627
    25. Haughs, John S. and James H. Scheiner; "An Incremental Costing Approach to Allocating Common Cost", Unplished Paper 1977.
    26. _____ “Efficiency Properties of Mutually Satisfactory Cost Allocation," The Accounting Review (Jan 1980)
    27. Horngren, Charles T. : Cost Accounting: A Managerial Emphasis, (3 red ed. Englewood Cliffs: Prentice Hall, 1972)
    28. Ijiri, J., J. C. kinard and F. B. Putney, "An Integrated Evaluation System for Budget Fore casting and Operating Performance with a Classified Budgeting Bibliography," Journal of Accounting Research (Spring 1968) PP.1-28
    29. Jensen, Daniel L., “A Class of Mutually Satisfactory Allocations," The Accounting Review (Oct 1977) pp.843-848
    30. _____ "the Role of Cost in Pricing Joint Products: A Case of Production in Fixed Proportions, " The Accounting Review (July 1974) PP. 865-876
    31. Jensen M. C. and W. H. Meeking "Theory of the Firm: Managerial Behavior, Agency Cost and Ownership Structure" Journal of Financial Economics (Oct. 1976) pp. 305-360
    32. Johnson, H. Thomas and Robert S. Kaplan, "The Rise and Fall of Management Accounting," Management Accounting (Jan 1987) PP. 22–30
    33. Kaplon, Robert S.; Advanced Management Accounting (台北:華泰書局,民國71年版)
    34. _____ "Application of Quantitative Model in Managerial Accounting: A State of the Arts Survey," Management Accounting (1977) PP. 30–71
    35. _____ "The Evolution of Management Accounting, " The Accounting Review (July 1984) PP. 390-417
    36. _____ "Measuring Manufacturing Performance: A Dew Challenge for Management Accounting Research, " The Accounting Review (Oct 1983) PP. 686–705
    37. Lawson, Gerald H., "Joint Cost Analysis. As an Aid to Management A Further Note", The Accounting Review (July 1965) PP. 430–446
    38. Leffler, William L. Petroleum Refining–For the Non-technical Person (U.S. A. Oklahoma Pennwell Publishing Company 1979)
    39. Leland, H. E., "The Theory of the Firm Facting Un-certain Demand," American Economic Review (June 1972) pp. 278-291
    40. Lere, John C., "Product Pricing Based on Accounting Cost, " The Accounting Review (Apr 1986) PP. 318-324
    41. Loeb, Martin and Wesley A. Maget, "Soviet Success Indications and the Evaluation of Decisional Management," Journal of Accounting Research (Spring 1978) PP. 103–121
    42. Louderback, Joseph G. , "Another Approach to Allocating Joint Cost" The Accounting Review (July 1976)
    43. Macintosh, N.B. and R. L. Daft, "Management Control Systems and Departmental Interdependencies: An Empirical Study," Accounting Organization and Society (Vol 12 No. 1 1987) PP. 49-61
    44. Mansour, Fathi A., A General Framework for Analyzing The Relationships Between Financial and Cost Accounting with an Application to The Allocating of General and Administration Expense (Ph.D. Dissertation 1976)
    45. Matz, Adolph and Milton F. Usry Cost Accounting (台北:華泰書局,六十八年6版)
    46. Meyer, Stephen L., "A Proposal for Coping with the Allocation Problem" Journal of Accountancy (April 1976) PP. 50–58
    47. Moriarity, Shane; "Another Approach to Allocating Joint Cost". The Accounting Review (Oct. 1975)
    48. National Association of Accountants, "Costing Joint Product" Research Paper No. 31 (NAA 1957)
    49. _____ "Accounting for Intercompany Transfers” Research paper No. 30 (NAA 1957)
    50. Park, Hai G. An Empirical Evaluation of Two Joint Cost Allocation Schemes: A Laboratory Experiment, Ph.D. Dissertation, University of Oklahomd, 1983
    51. Peters, Donald H., "Reward Functions to Reinforce A Goal-Based Management Process," Management Science (Aug 1972) PP. B663–B675
    52. Reece, J.S. and W. R. Cool, "Measure Investment Center Performance," Harvard Business Review (May–June 1978) PP.179–181
    53. Skinner R.C., "The Determination of Selling Prices," Journal of Industrial Economics (July 1970) PP.202–214
    54. Sloan, Alfred P., "Cost Allocation and Corporation Decisions," Working Paper (Dec 1985) PP.136
    55. Sterling, Robert R., "A Statement of Basic Accounting Theory: A Review Article," Journal of Accounting Research (Spring 1967) PP. 105–136
    56. Thomas, Arthur L., The Allocation Problem in Financial Accounting Theory, studies in Accounting Research No.3 (American Accounting Association 1970)
    57. _____ The Allocating Problem: Part Two, Studies in Accounting Research No. 9 (AAA 1974)
    58. Young, H. Peyton, Cost Allocation: Methods Principles, Application (Elseviers Science Publishers B. V. 1985)
    59. Bierman, Haruld, "Measurement and Accounting," The Accounting Review (July 1963) PP. 501-506
    60. Cats-Baril, W. L., J. F. Gatti and D. J. Grinnell, "Joint Product Costing in the Semiconductor Industry," Management Accounting (Feb 1986) PP. 28-35
    61. Chambers, R. J. "Measurement in Accounting," The Accounting Review (July 1964) PP. 32-62
    62. Ganglly, Jagdish S., "On Joint Cost Allocation: Independent Cost Proportional Scheme (ICPS) and Its Properties," The Journal of Accounting Research (Autumn 1981) PP. 299-312
    63. Verrechia, Robert E., "An Analysis of Two Cost Allocation Cases," The Accounting Review (July 1982) PP. 580–587.
    64. Zimmerman, Jerold L., “The Cost and Benefits of Cost Allocation." The Accounting Review (July 1979) pp. 507
    Description: 碩士
    國立政治大學
    會計學系
    Source URI: http://thesis.lib.nccu.edu.tw/record/#B2002006279
    Data Type: thesis
    Appears in Collections:[Department of Accounting] Theses

    Files in This Item:

    There are no files associated with this item.



    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback