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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/93373
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/93373


    Title: 決策用成本與企業決策之研究
    Authors: 楊水土
    Yang, Shui-Tu
    Contributors: 陳楚菊
    Chen, Chu-Ju
    楊水土
    Yang, Shui-Tu
    Keywords: 會計
    商業
    ACCOUNTING
    BUSINESS
    Date: 1976
    Issue Date: 2016-05-06 11:57:53 (UTC+8)
    Abstract: 全文計一冊,約七萬五千餘字,分六章二十一節。第一章旨在闡明決策之具體內容,而非一時尚之名詞,並說明決策用成本之概念,以顯示其在管理上之地位。第二章探討直接成本法與差異成本法之意義,並剖析其爭論。第三章說明重置成本、淨變現價值及現值之理論優缺,與其實行上之困難。第四章重在澄清其他與決策有關的成本概念,所造成之困擾,並分別加以比較研究。第五章列舉四種決策實例,以證實決策用成本之重要性。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/#B2002008473
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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