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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/93708
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/93708


    Title: 製造成本估計之研究
    Authors: 羅輝煌
    Luo, Hui-Huang
    Contributors: 陳奮
    Chen, Fen
    羅輝煌
    Luo, Hui-Huang
    Keywords: 會計
    商業
    ACCOUNTING
    BUSINESS
    Date: 1974
    Issue Date: 2016-05-06 14:07:32 (UTC+8)
    Abstract: 第一章為概論,說明製造成本之內容與習性,製造成本估計在管理上的意義;第二章為直接材料成本之估計,說明如何估計直接材料之數量與價格;第三章為直接人工成本之估計,時間及動作研究與學習曲線是估計工時的主要重點,影響工資率的因素亦在文中特予說明;第四章為製造費用之估計。以分析過去成本記錄為主要方法,至採用高等統計技術俾提高推測未來費用之準確性;第五章為結論,在本章中舉出數則由以上各章所估計之成本之應用,並敘述成本估計工作之責任歸屬及所採用之估計方法如何與管理之需要配合。
    Description: 碩士
    國立政治大學
    會計學系
    Source URI: http://thesis.lib.nccu.edu.tw/record/#B2002008811
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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