File:NLC416-12jh003501-43370 間接成本之研究.pdf

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Summary[edit]

間接成本之研究   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
〔日〕吉田良三著
image of artwork listed in title parameter on this page
Title
間接成本之研究
Publisher
商務印書館[發行者]
Description

內分間接成本總論、間接成本資格論、間接成本分配論3編。末附會計名詞索引

目錄
第一編 間接成本總論
第一章 間接成本之意義
第一節 直接成本與間接成本之區別
第二節 間接成本之本質
第三節 成本之三大要素與兩大類別
第四節 成本計算法與成本之兩大類別
第二章 間接成本之分類
第一節 基於財貨類別之分類
第二節 基於發生過程之分類
第三節 基於分部計算見地之分類
第四節 基於成立地點之分類
第五節 基於支出有無之分類
第六節 基於與作業度之關係之分類
第三章 固定費用與變動費用
第一節 緒言
第二節 固定費用
第三節 變動費用
第四節 結言
第五節 比例成本
第二編 間接成本資格論
第四章 折舊費
第一節 折舊費之成本性
第二節 經用年數之估計
第三節 折舊之方法
第四節 經營政策的折舊與成本之關係
第五節 折舊之基價
第五章 資本利息
第一節 引言
第二節 借入資本利息之成本性
第三節 自己資本利息之成本性
第四節 對於兩說之批判與作者個人之意見
第六章 企業家之俸給
第七章 廢料與損壞製品
第一節 廢料
第二節 損壞製品
第八章 停工損失及其他
第一節 停工損失
第二節 房租
第三節 盤存減損與評價損失
第四節 稅捐
第三編 間接成本分配論
第九章 分配總論
第一節 分配之一般原則
第二節 分配法之嬗進
第十章 成本部
第一節 總說
第二節 工廠之分部
第三節 各部間接費用之分析及其管理
第十一章 補助經營
第一節 補助經營之意義
第二節 補助經營成立之條件
第三節 補助經營產品成本之計算
第十二章 製造間接費用之部別分配
第一節 總說
第二節 部別分配法之諸形態
第三節 一般費用之分配尺度
第四節 分配尺度之要件
第十三章 補助部間接費用之分配
第一節 部間價值之移動
第二節 補助部相互間產品之授受與其價值移動之計算
第三節 補助部成本之分配尺度
第十四章 生產部間接費用之分配
第一節 總說
第二節 價值分配法
第三節 時間分配法
第四節 複合制分配法
第五節 結言
第十五章 預定分配率
第一節 採用預定分配率之必要
第二節 正常預定率
第三節 正常預定率之決定與其修正
第四節 分配過與不足差額之發生與其處理之方法
人名索引
歐文會計名辭索引
中文會計名辭索引（用王雲五四角號碼檢字法編）

Language Chinese
Publication date 民國二十七年[1938]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F234.2/8
主題
InfoField
成本會計
中圖分類
InfoField
F234.2
載體形態
InfoField
[14],224頁

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