中文部分
1、張簡仕豐,2003,採行作業制成本管理制度產品成本、品質成本與附加價值之影響-某民生用品製造公司之個案研究,國立政治大學會計學系碩士論文。2、林祐任,2002,作業制成本制度資訊對公司生產績效影響之研究—以某半導體公司為個案,國立政治大學會計學系碩士論文。3、陳忍,1999,品質成本影響因素之實地實證研究—以某通信電纜公司為個案,國立政治大學會計學系碩士論文。4、潘茹婷,2001,獲利基礎的顧客區隔模型之研究,國立臺灣大學商學研究所碩士論文。5、周文賢,2001,多變量統計分析SAS/STAT之應用,智勝文化。
6、鄭智仁,2000,影響我國採用成本制度之關鍵因素—以作業基礎成本制為例,國立台灣大學會計學系碩士論文。7、吳安妮、劉俊儒、張育琳,1997,「作業基礎成本制度之整體內容及未來研究方向」,會計研究月刊第98 期,頁102-105。8、王鶴松,2003,「我國銀行業的現況與未來努力方向」,台灣金融財務季刊第四輯第四期,頁123-146。
英文部分
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