簡易檢索 / 詳目顯示
| 研究生： |
鍾招龍 |
|---|---|
| 論文名稱： |
我國輸出入銀行績效考核制度之研究 |
| 指導教授： | 鄭丁旺 汪泱若 |
| 學位類別： |
碩士
Master |
| 系所名稱： |
商學院 - 會計學系 Department of Accounting |
| 論文出版年： | 1986 |
| 畢業學年度： | 74 |
| 語文別： | 中文 |
| 論文頁數： | 159 |
| 相關次數： | 點閱：144 下載：0 |
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目錄
第一章 緒論………1
第一節 我國輸出入銀行簡介………1
第二節 研究目的、方法及限制………4
第三節 績效考核概述………6
第四節 各章結構簡介………13
第二章 分權化的組織結構與經營責任………16
第一節 分權化組織之特性與型態………16
第二節 分權化組織中之責任中心體系………24
第三節 我國輸出入銀行組織結構與責任中心體系之探討………32
第三章 責任會計之績效衡量方法與績效標準………48
第一節 績效衡量方法………48
第二節 績效標準之建立………58
第三節 輸出入銀行現行績效衡量方法與績效標準之探討………63
第四章 內部移轉價格之決定………99
第一節 內部轉撥計價之有關問題………99
第二節 內部轉撥計價的基礎………102
第三節 內部轉撥計價制度之建立與運作………110
第四節 輸出入銀行內部轉撥計息方法之探討………114
第五章 會計資訊系統與績效報告………120
第一節 會計資訊系統之配合………120
第二節 績效報告之編製………126
第三節 輸出入銀行責任會計資訊系統與績效報告之探討………134
第六章 結論………152
參考書目………155
參考書目
甲、中文資料
1.李志華著:台灣企業績效評估方法之研究。民國七十一年政大企管研究所碩士論文。
2.林有益著:部門績效衡量之研究。民國七十二年逢甲學報第16期。
3.陳明璋著:企業環境、策略、結構對組織效能之研究。民國七十一年政大企管研究所博士論文。
4.黃光明著:國營事業利潤中心制度探討。民國七十三年今日會計季刊第20期。
乙、西文資料:
I. Anton, H.R. & Frmin, P.A., "Contemperary Issue in Cost Accounting - a Decision in Transition, " ( New York: Houghton Mifflin Co.,1979).
2. Atchison, Thomas J., "Management Today,"( New York : Harcourt Brace Jovanorich, Inc ., 1978) .
3. Beyer, Robert & Trawicki, D.J.," Profitability Accounting,"( New york :The Ronald Press Company, 1972).
4. Bierman, Harold Jr., "Pricing Intracompany Transfers," Accounting Revien, July, 1959.
5. Caplan, E.H.," Management Accounting and Behavioral Science,"( Mass.: Addison-Wesley Publishing Co., 1971).
6. Crowningshield, G.R. & Gorman, K.A.," Cost Accounting : Principles and Managerial Application,"( Boston: Houghton Mifflin Co. 1974).
7. Dickey, R.I.," Accountant's Handbook," (New York: Ronald Press, 1960).
8. Drucker, P. E.," Management: Tasks, Responsibility, Practice,"許士軍等譯，地球出版社。
9. Goodman, S.R.& Reece, J.S.," Controller's Handbook,"( Illinois: Dow Jones-Irwin, 1978).
10. Horngren, C.T., "Cost Accounting A Management Emphasis,"( New Jersey: Prentice-Hall, Inc.,1972 ).
11. Kaplan, R. S., "Advanced Management Accounting,"(New Jersey: Prentice-Hall, Inc., 1982).
12. Lemke, B.C. & Edwards, J.D.," Administrative Control and Executive Action," (Ohio: Charles E. Merrill Publishing Co., 1972).
13. Li, D. H., " Accounting Information System : A Control Emphasis (Illinois: Richard D. Irwin, Inc., 1983).
14. Liao, W. M.," Streamlining Small Business Performance Reporting," Management Accounting, 1983 Apri1.
15. McGreger, Douglas, ''The Human Side of Enterprice,"(New York: McGraw-Hill book Co. Inc ., 1960 ) .
16. Marx, M. H. & Witter, D.W., "Repetition of Correct Responses and Errors as a Function of Performance with Reward or Information," Journal of Experimental Psychology, 1972.
17. Maslow, A.H., "Motivation and Personality,"( New York: Harker and Row, 1954).
18. Mauriel, J.J. & Anthony, R. N., "Misevaluation of Investment Center Performance,'' Harvard Busiess Review, Mar.-Apr. 1966.
19. Newman, W.H., Sumner, C.E., Warren, E.K., " The Press of Management Concept, Behavior, and practice,"( New Jersey: Prentice-Hall Inc., 1974).
20. Smith, J. A., "The Measurement of Investment Center Managerial Performance Within Selected Diversified Industrial firms," J.A. Smith , 1975 .
21. steers, R.M., "Problems in Measurement of Organizational Effectiveness," Administrative Science Quarterly 20, 1975.
22. Szilagyi, A.D.Jr., "Management and Performance,"(California: Good Year Publishing Co., Inc., 1981).
23. Thomas, W.E., "Cost Accounting, Budgeting and Control,"( Ohio: South-Western Publishing Co ., 1978 ) .
24. Thorndike, R.L., "Personnel Selection Test and Measurement Technique,"( New York: John Wiley and Sons', Inc., 1949).
25. Vancil, R.F., "What Kind of Management Control Do You Need," Harvard Business Review, Mar. - Apr., 1973 ) .
26. Welsch, G.A., "Budgeting: Profit Planning and Control," ( New Jersey : Prentice-Hall Inc ., 1976) .
27. Winer, Yoash, "Commitment in Organization : A Normative View," Management Review,Vol. 7, No. 3, 1982.
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