政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/114760
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  全文笔数/总笔数 : 114205/145239 (79%)
造访人次 : 52611555      在线人数 : 876
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
搜寻范围 查询小技巧：
  • 您可在西文检索词汇前后加上"双引号"，以获取较精准的检索结果
  • 若欲以作者姓名搜寻，建议至进阶搜寻限定作者字段，可获得较完整数据
    •  进阶搜寻
    政大機構典藏 > 學術期刊 > 會計評論 > 期刊論文 >  Item 140.119/114760


    请使用永久网址来引用或连结此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/114760


    题名: 物件導向系統分析法在作業成本系統上之應用
    Object-Oriented Systems Analysis Methodology- The Modeling of Activity-Based Costing Systems
    作者: 吳琮璠
    Wu, Rebecca Chung-Fern
    日期: 1992-04
    上传时间: 2017-11-15 14:55:27 (UTC+8)
    摘要: 本研究之主要目的在結合資訊系統與管理會計理論。本文首先分析物件導向理論還用於系統分析之特色與此軟體工程理論之優點，而後說明如何連用物件導向系統分析法以設計一個自動化的整合性作業成本系統。作業成本會計制度乃一套強調自生產及提供產品所需之作業活動成本動因的角度，以計算產品成本之管理會計方法。在作業成本制度下，成本分析的基礎除了傳統與產量有關的成本動因，如直接人工、直接原料與路器小時外，尚包括其他與產量無關之成本動因，例如訂貨次數、運貨次數等。作業成本系統的資料與系統功能包括被雜的物件或個體。本研究分析作業成本系統電腦化的結構與功能，並說明物件導向分析法應用於設計作業成本系統之過程與其優點。
    ABC system is a system of product costing. It emphasizes costing activities that are performed to produce and deliver the products. The cost drivers, or allocation bases, are used as a measure of the quantity of activity consumed on the products. ABC systems use many allocation bases, including traditional volume- related drivers such as direct labor, material and machine hours, and non-volume-related drivers such as number of times setup, number of times ordered, and number of times shipped. ABC data and operations performed on them and the need to consider complex objects as single entities have led to the view that the object-oriented approach might be better suited to the analysis and design of the ABC system. This research attempts to integrate theories of managerial accounting and information systems. The paper explores the structure and behaviors of ABC costing data and what the object-oriented analysis methodology has to offer. Its application in the design of the automated ABC costing systems is demonstrated throughout the paper.
    關聯: 會計評論, 26, 140-158
    数据类型: article
    DOI 連結: http://dx.doi.org/10.6552%2fJOAR.1992.26.8
    DOI: 10.6552/JOAR.1992.26.8
    显示于类别:[會計評論] 期刊論文

    文件中的档案:

    档案 描述 大小格式浏览次数
    index.html0KbHTML2458检视/开启


    在政大典藏中所有的数据项都受到原著作权保护.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - 回馈