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政大典藏 > College of Commerce > Department of Accounting > Theses > 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:	[Department of Accounting] Theses

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