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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/93361


    Title: 企業成本控制之研究
    Authors: 汪肅鉞
    Wang, Su-Yue
    Contributors: 陳楚菊
    Chen, Chu-Ju
    汪肅鉞
    Wang, Su-Yue
    Keywords: 會計
    商業
    ACCOUNTING
    BUSINESS
    Date: 1976
    Issue Date: 2016-05-06 11:57:26 (UTC+8)
    Abstract: 全文計一冊，約六萬餘字，分六章二十節。第一章旨在介紹應用管理控制於企業之成本控制。第二章說明標準成本如何被使用來設立預算和回饋制度，及幫助管理預測：和提供判斷績效的構架。第三章考慮調查成本及調查之經濟價值，決定何種情況下成本差異應予調查，希望此一分析方法有助於作成本控制之例外管理。第四章討論規劃與預算控制，說明如何確定計劃，及利用預算來表達、計劃、以便提供績效考核的基礎，和作為溝通和協調的工具。第五章說明報告如何被使用做為控制的基礎，基於這正式的報告，和藉著資訊溝通通路所收到的資訊，管理者決定應該採取什麼行動。第六章為全文之總結，並提出若干建議。
    Description: 碩士
    國立政治大學
    會計學系
    Source URI: http://thesis.lib.nccu.edu.tw/record/#B2002008461
    Data Type: thesis
    Appears in Collections:[Department of Accounting] Theses

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