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題 名 | 特種成本分析之研究=A Study on the Special Cost Analysis |
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作 者 | 邱英祧; | 書刊名 | 長榮學報 |
卷 期 | 5:2 2001.12[民90.12] |
頁 次 | 頁43-59 |
分類號 | 494.762 |
關鍵詞 | 特殊成本調查; 機會成本; 重置成本; 沉入成本; Special cost study; Opportunity cost; Replacement cost; Sunk cost; |
語 文 | 中文(Chinese) |
中文摘要 | 吾人皆知,成本分析在管理決策上扮演著極為重要之角色,一般而言,成本三要素:料、工、費,有時確能提供管理者主要之成本資訊,以為決策之參考。但在許多決策問題上,光是簡單之成本資訊,不足以提供管理者睿智之選擇。 成本分析人員必需考慮特殊成本調查(Special Cost Study),或特殊成本分析(Special Cost Analysis) 如差額成本、機會成本、重置成本、沈入成本等、尤其在資本投資案、設備更新、市場價格訂定、最佳產量與產品組合等重大決策案,方能作最完善分析以提供管理者最佳之選擇。 本文首先將特殊成本分析之意義、重要性、目的及注意事項詳加解說,次就特殊成本分析之種類逐一說明,未了舉特殊成本分析適用範例作說明。並舉成本比較法、資金回收期間法、內部利益率法、及現值法等來進一步之論述。特殊成本分析在設備投資案之應用。 面對商場上之極烈競爭,以及商情上之瞬息變化,成本分析人員應隨時準備,最充分之成本資訊與精確之分析,以提供主管最佳之決擇,以保企業之永續經營與發展。 |
英文摘要 | As known, cost analysis plays a very important role in decision making. In some cases, the three principle factors of cost; material, labor and overhead cost, are quiet enough for making simple decisions, but in many problems, these simple cost are insufficient for making a wisdom decision. Cost analyst must always consider so-called Special Cost Study, or Special Cost Analysis, such as Differential Cost, Opportunity Cost, Sunk Cost, Replacement Cost etc., especially in certain fundamental cases, like Capital Investment, Equipment Replacement, Market Pricing and Strategy, Optimal Production Quantity and Product Mix etc. to prepare the perfect analysis for the best choice of executive decision maker. Firstly, in this paper, the author describes the meaning, importance and application scope of Special Cost Study. Secondly, there are some Special Cost Study, such as Opportunity Cost, Sunk Cost etc. are explained one by one. Finally, there are some methods, such as Cost Compared, Payback Period, Internal Rate of Return, Present Value etc. are thoroughly discussed and examples are illustrated to emphasize the functions of Special Cost Study Which especially applied in capital and equipment investment problems. To meet the sharp competition among companies and rapid change of information, cost analyst must always provide the most sufficient information and accurate analyses to the executive decision maker to make the best decisions, so as to guarantee the ever-lasting and development of the enterprise. |
本系統中英文摘要資訊取自各篇刊載內容。