Reference: | 參考書目 一、中文書籍 1.中華徵信所,企業經營如何電腦化-當前企業問題專輯,第五輯第四冊,台北:中華徵信所,民國七十年十二月。 2.中華徵信所,TOP500,台北:中華徵信所,民國七十五年。 3.行政院主計處電子處理資料中心,中華民國七十五年度電子計算機資源要覽,台北:行政院主計處電子處理資料中心,民國七十五年十一月。 4.Mat, Adolph and Milton F. Usr, (Cost Accounting──Planning and Control,8th Ed.:1983),汪泱若譯,成本會計──規劃與控制,台北:自行出版,民國七十六年一月。 5.李宏健著,管理會計,台北:自行出版,民國七十二年。 6.周敏生編譯,會計資訊系統概論,台北:五南圖書出版公司,民國七十四年。 7.林財源著,管理會計,台北:華泰書局,民國七十三年。 8.Caydasch,Alexander, Jr.,(Principles of EDP Management:1982),林傑斌編譯,EDP管理原理與應用,台北:五南圖書出版公司,民國七十四年。 9.許是祥譯,電腦與資料處理,台北:中華企業管理發展中心,民國七十二年。 10.梁定澎編譯,資訊管理文選,台北:五南圖書出版公司,民國七十四年。 11.陳振銑等編著,成本會計及管理會計手冊,台北:中華企業管理發展中心,民國七十二年。 12.陳承先、程嘉君合譯,系統分析與設計,台北:松崗電腦圖書公司,民國七十三年。 13.鄭丁旺、陳定國編著,財務管理人員百科全書,台北,大世紀圖書出版公司,民國六十七年。
二、中文未出版論文及期刊 1.柳文彬,「電腦部門之組織與管理」,資訊與管理,第二卷第十二期,民國七十一年六月,PP.61~64。 2.翁妙慈,「預算制度理論與實證之探討-預算之發起、參與、激勵、虛估之控制及評估」,會計評論,第21期,台北:國立政治大學會計研究所出版,民國七十五年十月,PP.108~117 3.林憲章撰,台灣區採行小型電腦的可行性研究,台北:國立政治大學企管研究所碩土論文,民國六十八年。 4.陳通明撰,資料處理部門之管理研究,台南:國立成功大學工業管理研究所碩士論文,民國六十八年。 5.陳富煒撰,企業整體預算及其控制之研究,台北:國立政治大學會計研究所碩士論文,民國七十四年。 6.鄭秋霖撰,台電電腦作業計費系統之研究,新竹:國立交通大學管理科學研究所碩士論文,民國七十年。 7.鄭紹淼撰,企業電腦化資訊設備之選擇研究,台北:國立工業技術學院工業管理研究所碩士論文,民國七十二年。
三、英文書籍 1. Axelrod, C. Warren, Computer Productivity–A Planning Guide For Cost Effective Management, NY: A Wiley-Intersience Publication, 1982. 2. Axelrod, C. Warren, Computer Effectiveness Bridging the Management/Technology Gap, Washington D.C. : Information Resources Press, 1979. 3. Awad, Elias M. , System Analysis and Design, Illinois: Richard D. Irwin, Inc., 1979. 4. Bernard, Dan, Ed., Charging for Computer Service: Principles and Guidelines, NY: PBI Books 1977. 5. Brandon, Dick H., Data Processing Cost Reduction and Control, NY: Van Nostrand Reinhold Co. 1978. 6. Cortada, James W., EDP Cost and Charges-Financial, Budgets, and Cost Control in Data Processing, NJ: Prentice-Hall, Inc., 1980. 7. Davis, William S., Computers and Business Information Processing, 2nd Ed., Mass: Addison–Wesley Inc., 1983. 8. Dermer, Jerry, Management Planning and Control Systems: Advanced Concepts and Cases, NJ: Richard D. Irwin, Inc., 1977. 9. Ditri, Arnold E., John C. Shaw, and Willian Atkins, Managing the EDP Function, NY: McGraw-Hill Co., 1971. 10. Fremgen, James M. and Shu, S. Liao. The Allocation of Corporate Indirect Costs, NY: National Association of Accountants, 1981. 11. Freid, Louis, Ed. Data Processing Management DP User Charageback, Auerbach Information Management Series, Vol. 2. , NJ: Auerbach Publishers, Inc., 1978. 12. Hannan, James, et. al., A Practical Guide to Data Processing Management, NJ: Auerbach Publishers, Inc., 1982. 13. Horngren, Charles T., Cost Accounting-A Managerial Empasis, 5th ed., 台北:東南書報社,1982 14. Hussain, Donna, and K. M. Hussain, Information Resource Management, Illinois: Richard D. Irwin, Inc., 1984. 15. Kaplan, Robert S. , Advanced Management Accounting,台北:華泰書局,1982 16. Kindred, Alton R., Data System and Management, NJ: Printice-Hall Inc., 1980. 17. Lucas, Henry C. , Jr., The Analysis, Design, and Implementation of Information Systems, NY: McGraw–Hill Book Company, 1981. 18. Matz, Adolph, and Milton F. Usry, Cost Accounting: Planning and Control, 7th Ed., South-Western Publishing Co., 1980. 19. Murdick, Robert G., MIS Concepts and Design, NJ: Printice-Hall, Inc., 1980. 20. Nolan, Richard L., Managing the Data Resource Function, 2nd Ed., St. Paul: West Publishing Company, 1982. 21. Nolan, Richard L., Management Accounting and Control of Data Processing, NJ: National Association of Accountants, 1977. 22. Ridge, W.J. and L. E. Johnson, Effective Management of computer Software, Illinois: Dow Jones-Irwin, 1973. 23. Schaeffer, Haward, Data Center Operation, NJ: Printice-Hall Inc., 1981. 24. Sharpe, William F., The Economics of Computer, NY: Columbia University Press, 1969. 25. Stari, Ralph M., Princirles of Data Processing, Illinois: Richard D. Irwin, Inc., 1981. 26. Synnott, William R., and William H. Gruber, Information Resource Management Opportunities and Strategies, NY: A Wiley-Intersience Publication, 1981. 27. Weston, J. Fred and Eugene F. Brighan, Managerial Finance, 7th Ed., 1981. 28. Wetherbe, James C., System Analysis and Design: Traditional, Structured, and Advanced Concepts and Techniques, 2nd Ed., St. Paul: West Publishing Company, 1984. 四、英文期刊 1. Adam, Donald L., "EDP Accounting: Survey of Computer Cost Allocation Techniques", Journal of Accountancy, June 1974, PP.41-46 2. Allen, Brandt, "Make Information Services Pay Its Way", Harvard Business Review, January–February 1987, pp. 57-63 3. Axelrod, ?. Warren, "The Computer Pricing Process", Journal of System Management, February 1979, PP. 24-27 4. Axelrod, C. Warren, "Computer Performance: How Effective Is Your Computer", Infosystems, February 1979, PP.50-54 5. Buss, Martin D. J. , "Penny–Wise Approach to Data Processing" Harvard Business Review, July–August 1981 , PP. 111-117 6. Cortada, James W. , "Developing and Controlling a Data Processing Budget", Advice and Guidelines, November 1980, PP. 101–112 7. Crane, Janet, "Trends. In DP Budgets", Datamation, May 1981 , pp. 140-148 8. Cushing, Barry E., "Pricing Internal Computer Services: The Basic Issues", Management Accounting, April 1976, PP. 47–50 9. Dearden, John and Richard L. Nolan, "How to Control the Computer Resource", Harvard Business Review, November–December 1973, PP.68–78 10. Diehr, Della M., "Putting a Price on EDP Services", Journal of System Management, March 1975, PP. 16-19 11. Finney, John F. , "Controlling EDP Costs", Journal of Accountancy, April 1981, PP.63–68 12. Finney, John E. , "Costing in the Data Processing Department", Management Accounting, April 1975, pp. 29-35 13. Francl, Thomas J. , W. Thomas Lin, and Miklos A. Vasarkeley, "ZBB Fits DP to a Tee", Datamation, september 1980, pp. 177-180 14. Gauntt, James E. and Grover L. Proter, "Management Information Systems: Allocation MIS Costs", Management Accounting, April 1985, P. 12 15. Gibson, Cyrus F. and Robert L. Nolan, "Managing the Four Stages of EDP Growth", Harvard Business Review, January–February 1974, PP. 76–88 16. Grillos, John M., "Pricing EDP Resources", Computer Decision, November 1974, PP. 16-17 17. Grindley, Kit, "Internal Charging for Computer Services", Accountancy, March 1973, PP.32-35 18. Goughlin, Donald T., "Introduction to Cost Accounting for Data Processing Services", Internal Auditor, June 1979, PP. 80–89 & August 1979, PP.73-78 19. Hoffman, Michael J. "DP Cost Allocation: A Management Perspective", Journal of System Management, January 1984, PP. 16–21 20. Joy, James J. , "Pricing DP Services", Journal of System Management, November. 1977, PP. 40–41 21. Lasden, M., "MIS/DP Budgets: How Much? How Far Ahead?", Computer Decision, July 1980, PP.62–66 22. Leming, Lesley E., "Cost Standards Save Money", Journal of System Management, November 1979, PP. 32-37 23. McFavlan, F. W. "Management Audit of the EDP Center", Harvard Business Review, May–June 1973, PP.131-142 24. McGee, Robert W., "Accounting for Data Processing Costs", Journal of Accounting and EDP, Winter 1987, PP.43-49 25. McGee, Robert W., "Accounting for EDP Department Costs", Management Accounting, January 1984, PP. 72-73 26. Martin, Donald D., "Data Processing Managers Need to Know Accounting", Data Management, November 1975, PP. 26-28 27. Miller, Frederick W., "Who Pays the Bill for DP Services?" Infosystems, November 1982, PP. 74-78 28. Nielson, Norman R., "Using Your Computing Resources to Best Advantage" Journal of Contemporary Business, Spring 1972, PP. 35-50 29. Nielson, Norman R., "The Allocation of Computer Resources is Pricing The Answer?" Communication of the ???, August 1970, P. 467–474 30. Nolan, Richard L., "Managing the Crises in Data Processing", Harvard Business Review, March April. 1979, PP. 115-126 31. Nolan, Richard L., "Controlling the Costs of Data Services", Harvard Business Review, July–August 1977, P.114–124 32. Nolan, Richard L., "Effects of Chargeout on User/Manager Attitudes", Communication of the ACM, March 1977, PP. 177-185 33. Nolan, Richard L., “plight of the EDP Manager", Harvard Business Review, May–June 1973, PP. 143– 152 34. Nolan, Richard L., "Managing the Computer Resource: A Stage Hypothesis", Communication of the ACM, July 1973, pp. 399-405 35. Rizzuto, Cristine and Ralph Rizzuto, Chargeouts : A Perspective for Change", Datamation, December 1978, pp. 125-128 36. Reichardt, Racil E. . "Capitalizing Costs of Information Systems", Management Accounting, April 1974, PP. 39–43 37. Seaman, J., "How to Charge Users", Computer Decision, July 1980, PP.62–66 38. Sobczak, J. J. "Pricing Computer Usage", Datamation, February 1974, PP. 61-64 39. Solomon, Lanny and Jeffrey Tsay, "Pricing of Computer Services: A Survey of Industry Practices Cost and Management, March–April 1985, PP. 5–9 40. Statland, N., et. al., "Guidelines for Cost Accounting Practices for Data Processing", Data Base, Winter 1977, Supplement 41. Verity, John W., "1986 DP Budget Survey", Datamation, April 1986, PP. 75–78 42. Wiorkowsk, G. K. and Sobczak J.J., “A Cost Allocation Model”, Datamation, August 1973, PP.60-65 |