本論文共分七章。第一章組織結構之研究—集權與分權，包括三節。第一節概略介紹部門化組織之發展與其功能。第二節則以分權組織結構的觀點及授權與控制的觀點。討論責任與權力之均衡問題。第三節介紹三種分權組織型態，並討論其權力與責任上的關係。
第二章為各種責任中心之績效衡量方法，並討論衡量的若干原則問題，共分六節。第一節介紹利潤在各種責任中心的關係。第二節則討論成本中心績效衡量問題。第三節討論收益中心。第四節討論任意費用中心。第五節討論利潤中心。第六節討論投資中心。
第三章為績效控制方法與獎勵制度。控制為整個績效衡量制度中最重要的一環，其合理與有效的程度，影響績效衡量與分權制度的推行。內容主要討論事前的控制—參與規劃設定績效指標，與事後控制—獎勵制度與干預原則。
第四章為投資報酬率。在利潤中心和投資中心，此種績效衡量方式廣被運用；但計算ROI時，應如何確定投資基礎，此亦頗多爭議之問題，本章重點即在討論資產範圍和估價方式的若干問題，並提出此法在使用上之限制。
第五章餘留收益。此乃針對ROI之缺點，所發展出夾的部門績效衡量方式。討論的重點在部門資本成本如何設定，及其與風險程度的關係。此外，亦討論資本成本應否逐期遞轉的問題。
第六章為轉撥價格。討論部門間的交易與部門積效的影響。共分三節，第一節以經濟市場理論，研究中間產品轉撥計價的問題。第二節則按市價法成本法、議價法等個別評述其在部門績效衡量上的適用問題。第三節則以數學理論研究轉撥價格問題。
第七章為本文結論與幾點建議。
本文之完成，承陳師楚菊悉心指導，助益至深衷心感激。惟末學學植未深，雖亦曾竭盡駑鈍恐仍有偏疏之處。謹期拋磚引言，尚祈方家，不吝指正。

甲、中文書籍：
1盛禮約著：成本會計。台北市三民書局出版，民國五十九年二月四版。
2周心豪著：成本分析。成功大學商學院企業管理研究中心出版。民國六十一年九月修訂再版。
乙、西文書籍：
1. Anthony, Robert N., Dearden, John & Vancil, Richard F., “Management Control System: Text, Cases and Headings,” (Irwin, Inc., 1972).
2. Backer, Morton & Jacobsen, Lyle E., “Cost Accounting: A Managerial Approach,” (McGraw-Hill Book Company, 1964).
3. Bierman, Harold Jr., & Drebin, Allan H., “Managerial Accounting,” (Macmillan Company, New York, 1972).
4. __________, Dyckman, Tomas R., “Managerial Cost Accounting,” (Macmillan Company, 1971).
5. Copeland, Ronald M. & Dacher, Paul E. , “Managerial Accounting: An Introduction to Planning, Information Processing and Control,” (Hamilton Publishing Company, California, 1974).
6. Dearden, John, “Cost Accounting and Financial Control System,” (Addison-Wesley Publishing Company, California, 1973).
7. Decoster, Don T. & Schafer, Eldon L., “Managerial Accounting: A Decision Emphasis.” ,（華泰書局翻印, 1976）。
8. Dopuch, Nicholas & Birnberg, Jacob G., & Demski, Joel, “Cost Accounting: Accounting Data for Management’s Decisions,” (Harcourt Brace Jovanovich, Inc., 1974).
9. Horngren, Charles T., “Cost Accounting: A Managerial Emphasis,” (Prentice-Hall, Inc., 1972).
10. Shillinglaw, Gordon, “Cost Accounting: Analysis and Control,” (Richard D. Irwin, Inc., Homewood, Illinois, 1961).
11. Solomons, David, “Divisional Performance: Measurement and Control,” (Richard D. Irwin, Inc., Homewood, Illinois, 1974).
12. Wright, Robert Granford, “The Myth Inherent in Responsibility Center Management,” Readings in Basic Management,（華泰書局翻印，1975）。
丙、期刊
1. Abdel-Khalik, A. and Lusk, Edward J., “Transfer Pricing-A Synthesis,” Accounting Review, ( January, 1974).
2. Anthony, Robert N., “Cost Concept for Control, Accounting Review, (April, 1957).
3. Baumol, William J. and Fabin, Fibor, “Decomposition, Pricing for Decentralization and External Economics,” Management Science, (September, 1964).
4. Beer, S., “Operational Research and Accounting,” O. P. Quarterly (I, 1954).
5. Bernhard, Richard H., “Some Problems in Applying Mathematical Programming to Opportunity Coating,” Journal of Accounting Research (Spring, 1968).
6. Bierman, Harold Jr., “Pricing Intracompany Transfers,” Accounting Review, (July, 1959).
7. Dantzing, George B. and Philip, Walfe, “Decomposition Principles for Linea Programs ,” Operation Research, (February, 1960).
8. Dearden, John, “The Case Against ROI Control,” Harvard Business Review, (Nay-June, 1969).
9. Dopuch, H. and Drake, D., “Accounting Implications of a Mathematical Programming Approach to the Transfer Price Problem,” Journal of Accounting Research, (Spring,
1964).
10. Goetz, Billy E., “The Transfer Prices: An Exercise in Relevancy and Goal Congruence,” Accounting Review, (July, 1967).
11. Greer, Howard C., “Divisional Profit Calculation- Notes on the Transfer Price Problem,” NAA Bulletin, (July, 1962).
12. Henderson, Bruce D. and Dearden, John, “New System for Divisional Control,” Harvard Business Review, (September October, 1966).
13. Hirshleifer, Jack, “Economics of the Divisionalized Firm,” Journal of Business, (April, 1957).
14. __________, “Internal Pricing and Decentralized Decisions,” from Management Control: New Directions in Basic Research by Bonim Jaedicke & Wanger, (McGraw-Hill, Inc., 1964).
15. Mauriel, John J. and Anthony, Robert N., “Misevaluation of Invest Center Performance, “Harvard Business Review, (March-April, 1966).
16. King, Alfred M., Current Value Accounting Comes of Age,” Financial Executive, (January, 1976).
17. Quinn, James Brian, “How to Evaluate Research Output? Harvard Business Review, (March-April, 1960).
18. Ridgway, F. V., “Dysfunctional Consequence of Performance Measurement,” Administrative Science Quarterly, ( September, 1956).
19. Robiched, Alexander & Myers, Steward, “Conceptual Problems in the Use of Risk-Adjusted Discount Rates,” Journal of Finance (December, 1966).
20.Famuels, J. M., “Opportunity Costing: An Application of Mathematical Programming,” Journal of Accounting Research, (Autumn, 1965).
21. Showayder, Keith, “Dividing the Incentive Pie in Divisionalized Companies,” Financial Executive, (September, 1970).
22. Shillinglaw, Gorden, “Divisional Performance Review: An Extension of Budgeting,” from Management Controls, (McGraw-Hill, Inc., 1964).
23. ___________, “Toward a Theory of Divisional Income Measurement,” Accounting Review, (April, 1962).
24. Vancil, Richard F., “What Kind of Management Control Do You Need?” Harvard Business Review, (Harch-April, 1973).
25. Villers, Raymond, “Control and Freedom in a Decentralized Company,” Harvard Business Review, (March-April, 1954).
26. Wells, M. C., “Profit Centers, Transfer Prices and Mysticism,” Abacus, (December, 1968).
27•鄭丁旺先生著 “ On the Cost Allocation Method of Depreciation Assets,”國立政治大學學報32期（中華民國64年12月）
丁、其他資料：
1.「大同公司與利潤中心」，大同公司印。