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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/22008


    Title: 我國物流中心採用或不採用作業基礎成本制之研究
    Authors: 陳叡智;鄭淑玲
    Contributors: 淡江大學會計學系
    Keywords: 物流中心;影響因素;作業基礎成本制;計價;Logistics Center;Influencing Factor;Activity-Based Costing;Pricing
    Date: 2002-07
    Issue Date: 2009-11-30 13:49:37 (UTC+8)
    Publisher: 新竹市:中華大學
    Abstract: 本研究透過個案訪談及問卷調查,探討影響我國物流中心採用或不採用作業基礎成本制之因素。研究結果發現個案公司受到計價策略之彈性、管理制度或資訊系統之功能及集團策略或高階主管支持程度等因素影響其採用作業基礎成本制之決策。問卷調查結果亦指出,已採用ABC者明顯較同意成本制度之功能、選擇成本制度之自主性及作業程序特性等三項因素之影響。個案訪談及問卷調查兩階段之發現大致相符。
    Relation: 中華民國第七屆運輸網路研討會論文集,頁573-584
    Appears in Collections:[會計學系暨研究所] 會議論文

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