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File:NLC511-03003513-66478 間接成本之研究.pdf

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間接成本之研究   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
吉田良三
image of artwork listed in title parameter on this page
Title
間接成本之研究
Publisher
商務印書館·不詳
Description

目錄
001 第一編間接成本總論
001001 第一章間接成本之意義
001001001 第一節直接成本與間接成本之區別
001001002 第二節間接成本之本質
001001003 第三節成本之三大要素與兩大類別
001001004 第四節成本計算法與成本之兩大類別
001002 第二章間接成本之分類
001002001 第一節基於財貨類別之分類
001002002 第二節基於發生過程之分類
001002003 第三節基於分部計算見地之分類
001002004 第四節基於成立地點之分類
001002005 第五節基於支出有無之分類
001002006 第六節基於與作業度之關係之分類
001003 第三章固定費用與變動費用
001003001 第一節緒言
001003002 第二節固定費用
001003003 第三節變動費用
001003004 第四節結言
001003005 第五節比例成本
002 第二編間接成本資格論
002001 第四章折舊費
002001001 第一節折舊費之成本性
002001002 第二節經用年數之估計
002001003 第三節折舊之方法
002001004 第四節經營政策的折舊與成本之關係
002001005 第五節折舊之基價
002002 第五章資本利息
002002001 第一節引言
002002002 第二節借入資本利息之成本性
002002003 第三節自己資本利息之成本性
002002004 第四節對於兩說之批判與作者個人之意見
002003 第六章企業家之俸給
002004 第七章廢料與損壞製品
002004001 第一節廢料
002004002 第二節損壞製品
002005 第八章停工損失及其他
002005001 第一節停工損失
002005002 第二節房租
002005003 第三節盤存減損與評價損失
002005004 第四節稅捐
003 第三編間接成本分配論
003001 第九章分配總論
003001001 第一節分配之一般原則
003001002 第二節分配之嬗進
003002 第十章成本部
003002001 第一節總說
003002002 第二節工廠之分部
003002003 第三節各部間接費用之分析及其管理
003003 第十一章補助經營
003003001 第一節補助經營之意義
003003002 第二節補助經營成立之條件
003003003 第三節補助經營產品成本之計算
003004 第十二章製造間接費用之部別分配
003004001 第一節總說
003004002 第二節部別分配法之諸形態
003004003 第三節一般費用之分配尺度
003004004 第四節分配尺度之要件
003005 第十三章補助部間接費用之分配
003005001 第一節部間價值之移動
003005002 第二節補助部相互間產品之接受與其價值移動之計算
003005003 第三節補助部成本之分配尺度
003006 第十四章生產部間接費用之分配
003006001 第一節總說
003006002 第二節價值分配法
003006003 第三節時間分配法
003006004 第四節複合制分配法
003006005 第五節結言
003007 第十五章預定分配率
003007001 第一節採用預定分配率之必要
003007002 第二節正常預定率
003007003 第三節正常預定率之決定與其修正
003007004 第四節分配過與不足差額之發生與其處理之方法
003008 人名索引
003009 歐文會計名辭索引
003010 中文會計名辭索引

Language Chinese
Publication date 不詳
Source
institution QS:P195,Q732353
(民國文獻)

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