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題名:Cost Allocation System and Incentive Effect
書刊名:中華會計學刊
作者:李佳玲 引用關係
作者(外文):Lee, Chia-ling
出版日期:2002
卷期:3:1
頁次:頁29-47
主題關鍵詞:成本分攤作業基礎成本制績效誘因強度Cost allocationActivity-based costing systemPerformanceIncentive rate
原始連結:連回原系統網址new window
相關次數:
  • 被引用次數被引用次數:期刊(3) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:3
  • 共同引用共同引用:0
  • 點閱點閱:7
期刊論文
1.Cooper, R.(1990)。Cost classification in unit-based and activity-based manufacturing cost systems。Journal of Cost Management,4(3),4-14。  new window
2.Cooper, R.(1988)。The rise of activity-based costing--Part two: When do I need an activity-based cost system?。Journal of Cost Management for the Manufacturing Industry,2(3),41-48。  new window
3.HoLmstrom, Bengt、Milgrom, Paul。Aggregation and Linearity in the Provision of Intertemporal Incentives。Econometrica,55(2),303-328。  new window
4.Balakrishnan, R.、DeJong, D.(1993)。The role of cost allocations in the acquisition and use of common resources。Contemporary Accounting Research,9(2),395-414。  new window
5.Balakrishnan, R.、Sivaramakrishnan, K.(1996)。Is assigning capacity costs to individual products necessary for capacity planning?。Accounting Horizons,10(3),1-11。  new window
6.Banker, R. D.、Potter, G.(1993)。Economic implications of single cost driver systems。Journal of Management Accounting Research,5(1),15-32。  new window
7.Banker, R. D.、Hughes, J. S.(1994)。Product costing and pricing。Accounting Review,69(3),479-494。  new window
8.Christensen, J.、Demski, J. S.(1995)。The classical foundation of 'Modern' costing。Management Accounting Research,6(1),13-32。  new window
9.Cooper, R.、Kaplan, R. S.(1988)。Measure costs right: Make the right decisions。Harvard Business Review,66(5),96-103。  new window
10.Datar, S.、Gupta, M.(1994)。Aggregation, specification and measurement errors in product costing。Accounting Review,69(4),567-591。  new window
11.Demski, J. S.(1984)。Optimal compensation contracts with multiple agents。Journal of Economic Theory,33,152-171。  new window
12.Hemmer, T.(1996)。Allocations of sunk capacity costs and joint costs in a linear principalagent model。Accounting Review,71(3),419-432。  new window
13.Hemmer, T.(1998)。Performance measurement systems, incentives, and the optimal allocation of responsibilities。Journal of Accounting and Economics,25(3),321-347。  new window
14.Homburg, C.(2001)。A note on optimal cost driver selection in ABC。Management Accounting Research,12,197-205。  new window
15.Hwang, Y.、Evans, J. III、Hedge, V. G.(1993)。Product cost bias and selection of an allocation base。Journal of Management Accounting Research,5(1),213-242。  new window
16.Itoh, H.(1992)。Cooperation in hierarchical organizations: An incentive perspective。Journal of Law, Economics and Organizations,8,321-345。  new window
17.Kim, S. K.、Suh, Y. S.(1991)。Ranking of accounting information systems for management control。Journal of Accounting Research,29(2),386-396。  new window
18.Magee, R. R.(1988)。Variable cost allocation in a principal/agent setting。Accounting Review,63(1),42-54。  new window
19.Noreen, E.(1991)。Conditions under which activity-based costing systems provide relevant costs。Journal of Management Accounting Research,3(1),159-168。  new window
20.Rajan, M. V.(199207)。Cost allocation in multiagent settings。The Accounting Review,67(3),527-545。  new window
21.Shank, J. K.、Govindarajan, V.(1988)。The perils of cost allocation based on production volumes。Accounting Horizons,2(4),71-79。  new window
22.Suh, Y.(1987)。Collusion and noncontrollable cost allocation。Journal of Accounting Research,25,22-46。  new window
23.Wagenhofer, A.(1996)。The value of distorting overhead cost allocations in an agency setting。Management Accounting Research,7,367-385。  new window
24.Zimmerman, J. L.(1979)。The costs and benefits of allocation。Accounting Review,54(3),504-521。  new window
25.Feltham, G. A.、Xie, J.(1994)。Performance Measure Congruity and Diversity in Multi-task Principal/Agent Relations。The Accounting Review,69(3),429-453。  new window
26.Holmstrom, B.、Milgrom, P.(1991)。Multitask Principal-Agent Analyses: Incentive Contracts, Asset Ownership, and Job Design。Journal of Law, Economics, & Organization,7,24-52。  new window
會議論文
1.Banker, R. D.、Thevaranjan, A.(1999)。Goal congruence and evaluation of performance measures。Management Accounting Research Conference。  new window
圖書
1.Johnson, H. T.、Kaplan, R. S.(1987)。Relevance lost: The rise and fall of management accounting。Boston, MA:Harvard Business School Press。  new window
 
 
 
 
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