論文提要

台灣經濟雖處轉型階段，惟經濟資源的限制，企業經營無法完全脫離加工型態，人工成本仍居產品成本之主要部分，企業管理當局欲加強對人工成本的控制即不能忽視人工中存在的學習現象。如以傳統的靜態人工標準評估員工工作績效，會在學習階段造成錯誤的分析結果，對員工及企業本身均將造成不利的影響。

自1936年T. P. Wright發展出學習曲線理論至今已近半個世紀，卻仍未廣為國內企業採用，究其原因或管理當局不知存在學習現象，或不知如何加以量化及應用。本研究之主要目的即在介紹學習曲線理論，幫助企業管理當局了解其產製過程中是否存有學習曲線的現象，及應如何加以量化分析，並應用至人工成本的控制與績效評估，亦可藉由此方面的分析，促使管理當局應用至其他方面的管理決策上。本研究並以一家公司為例從事個案研究，擷取該公司裝配線過去生產活動之資料導出學習曲線模式，並實際應用於人工管理上，以証明此一理論在我國企業具有實用價值，極宜加以推廣應用。

一、中文部分
1.王克先著，學習心理學，台北：正中書局，民國六十一年初版。
2.李序僧著，工業心理學，台北：大中國圖書公司，民國六十年版。
3.李忠義著，「學習曲線在管理上的應用--電子公司應用實例」，新竹：交通大學管理科學研究所未出版碩士論文，民國六十五年。
4.李煥明著，企業人事管理，台北：正中書局，民國六十九年十版。
5.吳明達著，「進步函數之研究：台彎壓縮機和變壓器公司應用實例」，台北：大同工學院事業經營研究所未出版碩士論文，民國六十七年。
6.洪肅鉞著，「企業成本控制之研究」，台北：政治大學會計研究所未出版碩士論文，民國六十七年。
7.張春興著，心理學，上下二册，台北：東華書局，民國七十一年修訂九版。
8.張春興及楊國樞合著，心理學，台北：三民書局，民國六十二年三版。
9.陳慶文著，學習心理學，台北：台灣書店，民國五十六年初版。
10.陳德銘著，「預算程序與組織行為關係之研究」，台北：政治大學會計研究所未出版碩士論文，民國七十年。
11. Bargain Offer ( Sales Management )，張信雄譯，現代銷售管理的理論與實務，台南：譯者自刊，民國六十五年初版。
12. Philip Kotler (Marketing Management : Analysis, Planning and Control : 1976 )曹國俊譯，行銷管理：分析、計劃與控制，台北：雙葉書廊，民國六十六年版。
13.許天威編著，行為改變之理論與應用，高雄：復文圖書出版社：民國七十二年初版。
14.許士軍著，行銷管理，台北：正中書局，民國六十六年初版。
15.莊書彰著，「預測價格之方法」，現代管理月刊39期（民國六十九年四月）。
16.湯淑真著，管理心理學，台北：三民書局，民國六十六年初版。
17.鄭伯壎、鄭光進編譯，工業心理學，台北：大洋出版社，民國七十二年三版。
18. Ernest R. Hilgard, Richard C. Atklinson & Rita L. Atklinson, ( Introduction to Psychology)，熊祥林譯，心理學導論，台北：譯者自刊，民國七十二年版。
19.工業工程全書，台北：中興管理顧問公司，民國七十年初版。
二、英文書籍
1. Barnes, Ralph M.. Motion and Time Study : Design and Measurement of Work. New York : John Wiley & Sons, Inc., 1980.
2. Buckley, John W. and Kevin M. Lightner. Accounting : An Information Systems Approach. Encino: Dickenson Publishing Co., Inc., 1973.
3. Crawningshield Gerald R. and Kenneth A. Gorman. Cost Accounting: Principles and Managerial Applications . Boston: Mass Houghton Mifflin Co., 1974.
4. Ellis, Henry C.. Fundermentals of Human Learning and Cognition. Duboque : M. C. Brown Company Publishers, 1972.
5. Hofstede, G. H.. The Game of Badget Control. Assen, The Netherlands: Koninklijke Van Corcum & Co., 1967.
6. Houston, John P.. Fundermental of Learning and Memory. New York: Academic Press, Inc., 1981.
7. Lewis, Bernard T. and J. P. Morron. Facilities and Plant Engineering Handbook. New York: McGraw-Hill Book Co., 1973.
8. Maynard, H. B. editor. Industrial Engineering Handbook. New York: McGraw-Hill Book Co., 1976.
9. McGehee W. and P. W. Thayer. Training in Business and Industry. New York: John Wiley, 1961.
10. Mcneil, Tomas F. and Donald S. Clark. Cost Estimating and Contract Pricing. New York: American Elsevier Publishing Company, Inc., 1966.
11. National Association of Accountants. How Standard Costs Are Being Used Currently.
12. Niebel, Benjamin W.. Motion and Time Study. Homewood: Richard D. Irwin, Inc., 1976.
13. Summers, Edward L. and Glenn A. Welsch editor. Readings in Cost and Management Accounting. 台北：華泰書局翻印，民國七十二年。
14. Welsch, Glenn A.. Budgeting: Profit Planning and Control. : 台北：亞美翻印，1976.
15. Wexley, Kenneth N. and Gary A. Yukl. Organizational Behavior and Personnel Psychology. 台北：華泰書局翻印,1977.
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7. Carlson, J. G. 'How Management Can Use the Improvement Phenomenon'. California Management Review, Vol. 3, No. 2 (1961), PP. 83-94.
8. Carlson, J. G. 'Cubic Learning Curve Precision Tool for Labor Estimiating'. Manufacturing Engineering and Management, Vol. 71, No. 5 (1973), pp. 22-25.
9. Carlson, J. G., and R.J. Rowe. 'How much Does Forgetting Cost?' Industrial Engineering, Vol. 8, No. 9 (1976), pp. 40-47.
10. Cochran, E. B. "New Concepts of the Learning Curve'. Journal of Industrial Engineering, Vol. 11, No. 4 (1960), pp. 317-327.
11. Cochran, E. B. "Dynamics of Work Standards." Manufacturing Engineering and Management, Vol. 70, No .4 (1973), pp.28-31.
12. Conley, P. 'Experience Curves as a Planning Tool.' IEEE Spectrum, Vol. 7, No. 6 (1970), pp. 63-68.
13. Corlett, E. N., and V. J. Morcombe. 'Straightening Out the Learning Curve.' Personnel Management, Vol. 2, No. 6 (1970), pp. 14-19.
14. Garg, A., and P. Milliman. 'The Aircraft Progress Curve Modified for Design Changes.' Journal of Industrial Engineering, Vol. 12, No. 1 (1961).
15. Harvey, D. W. "Financial Planning Information for Production Start-ups". Accounting Review, Vol. 51, No. 4 (1976), pp. 838-845.
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17. Hirschmann, W. B. 'Profit from the Learning Curve.' Harvard Business Review, Vol. 42, No. 1 (1964), pp. 125-139.
18. Janzen, J. L. 'The Manufacturing Progress Function Applied to a Wage Incentive Plan.' Journal of Industrial Engineering, Vol. 17, No. 4 (1966), pp. 197-200.
19. Jordan, R. B. 'Learning How to Use the Learning Curve.' N. A. A. Bulletin, Vol. 39, No. 5 (1958), pp. 27-39.
20. Katz, R. 'Understanding and Applying Learning Curves.' Automation, Vol. 16, No. 11 (1969), pp. 50-53.
21. Kivenko, Ken. 'Predict Your Production Costs with Learning Curves.' Production Engineering, Vol. 24 (1977) pp. 48-49.
22. Louis, E. 'The Learning Curve: Historical Review and Comprehensive Survey.' Decision Science, Vol. 10, No. 2 (1979), pp. 302-328.
23. Mclntyre, E. V. 'Cost-Volume-Profit Analysis Adjusted for Learning. ' Management Science, Vol. 24, No. 2(1977), pp. 149-160.
24. Morse, W. J. 'Reporting Production Costs that Follow the Learning Curve Phenomenon. ' Accounting Review, Vol. 47, No. 4 (1972), pp. 761-773.
25._________. 'Use of Learning Curves in Financial Accounting.' CPA Journal, Vol. 44, No. 1 (1974). pp. 51-55.
26. Russell, J. H. 'Production Function Models and Their Deviations. ' Journal of Industrial Engineering, Vol. 19, No. 2 (1968), pp. 5-10.
27. Titleman, M.S. 'Learning Curves : Key to Better Labor Estimates.' Product Engineering (Nov. 1957), p.37.
28. Turban, E. 'Incentives During Learning: An Application of the Learning Curve Theory and a Survey of Other Methods.' Journal of Industrial Engineering, Vol. 19, No. 12 (1968), pp. 600-607.
29. Wright, T. P. 'Factors Affecting the Cost of Airplanes. ' Journal of Aeronautical Sciences, Vol. 3, No. 4 (1936). pp. 122-128.
30. National Association of Accountants, Standard Costs and Variance Analysis (New York: N. A. A., 1974)