tag:blogger.com,1999:blog-10246334585765275412024-02-07T10:18:59.035+08:00指南書局大專院校教科書:中文書、原文書(會計.財務.經濟.管理.統計.電腦)<br>
Tel:(02) 2795-6167<br>
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讀者信箱.訂書服務:compass.readers@gmail.com指南書局http://www.blogger.com/profile/13993969637574218543noreply@blogger.comBlogger302125tag:blogger.com,1999:blog-1024633458576527541.post-87908440104998468622019-03-09T15:11:00.002+08:002019-03-15T13:02:06.495+08:00googlee796b97cc6f6b68d.htmlgoogle-site-verification: googlee796b97cc6f6b68d.html指南書局http://www.blogger.com/profile/13993969637574218543noreply@blogger.comtag:blogger.com,1999:blog-1024633458576527541.post-38584683049327844842018-06-15T11:21:00.000+08:002018-11-30T15:00:04.184+08:00成本與管理會計 第七版 (下冊)<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhU4_stRQvhnKyOys_MgwuQ8foG51qAAhU06NkXT8pu9E_1WxRLSp5ohhZgQHV2O6hKQc1lEB3pwyEqq6MCjxpRbPvHmfqjoSa7l9O_0UH6LIjaoR0Nr74rLBOk_ZvlGTDlOop77NqE2SJi/s1600/%25E6%2588%2590%25E7%25AE%25A1%25E6%259C%25837e%25E4%25B8%258B%25E5%2586%258A-%25E5%25B0%2581%25E9%259D%25A2-%25E5%25A4%2596%25E6%25A1%2586.jpg" imageanchor="1" style="clear: left; display: inline !important; margin-bottom: 1em; margin-right: 1em; text-align: center;"><img border="0" data-original-height="755" data-original-width="543" height="320" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhU4_stRQvhnKyOys_MgwuQ8foG51qAAhU06NkXT8pu9E_1WxRLSp5ohhZgQHV2O6hKQc1lEB3pwyEqq6MCjxpRbPvHmfqjoSa7l9O_0UH6LIjaoR0Nr74rLBOk_ZvlGTDlOop77NqE2SJi/s320/%25E6%2588%2590%25E7%25AE%25A1%25E6%259C%25837e%25E4%25B8%258B%25E5%2586%258A-%25E5%25B0%2581%25E9%259D%25A2-%25E5%25A4%2596%25E6%25A1%2586.jpg" width="230" /></a><br />
<br />
ISBN13: 978-986-6085-51-2|513pages|平裝|©2018|<br />
<b><br /></b><b>審定</b><br />
鄭丁旺(國立政治大學會計學系教授)<br />
<b>作者</b><br />
汪泱若(國立政治大學會計學系教授)<br />
張錫惠(美國Drexel大學KPMG講座教授)<br />
鄭美愛(國立臺北商業大學會計資訊系副教授)<br />
<br />
<b>本書特色 </b><br />
<div style="text-align: justify;">
<br />
近十多年來,資訊科技進步,生產方法改變,消費者意識高漲,再加上全球性競爭的壓力,迫使許多企業必須徹底改變慣用的經營方式與管理策略才能因應經營環境的變革,所以研讀成本與管理會計是最佳商業投資之一。<br />
由於企業所面臨經營環境的變革,成本與管理會計之討論內容,不斷超脫傳統的範疇,相繼發展出更能符合實務需要的新觀念及新方法。例如及時化系統 ( JIT )、作業基礎成本制 ( ABC ) 、策略性成本管理 ( Strategic Cost Management ) 及平衡式計分卡 ( Balanced Scorecard )等,已成為成本與管理會計學的重要議題。<br />
<br />
本書屬下冊共11章,延續上冊的預算與標準成本,第15章介紹銷貨毛利差異分析與生產力衡量,第16章說明改善成本會計黑洞的變動成本法,第17至21章探討短期決策、長期資本預算評估與不確定情況下的管理決策分析,第22至25章闡釋存貨管理、品質成本、分權化下的績效評估、轉撥計價與平衡計分卡等,深入探討成本資訊與績效評估的關聯。我們持續搜集國內外的成本與管理會計有關的資料,分析比較企業的實務現況,融合最新觀念與傳統教材內容,撰寫完成本書,希望對國內會計教育工作有所貢獻。<br />
<br />
近年來國內許多大專院校已紛紛將原來的成本會計與管理會計合而為一,主要是這兩項課程的講授內容難以劃分且攸關觀念貫穿於管理決策中,有鑑於此,本書特以「成本與管理會計」名之。在章節編排上,我們採用主題模組化,方便教師依不同需求進行彈性調整講授之。如有學校仍分二科授課,則建議「成本會計」課程之講授宜以第1章至第14章為範圍,而第15章至第25章則留待「管理會計」講授。如此,非但減輕學子之負擔,教師亦有充裕的時間詳述,使學生獲得更多的學習效果。而如有學校僅開設「管理會計」課程,則不妨擷取本書與成本觀念有關的部分講授,省略成本計算之繁雜章節,如此可使學子在對「成本會計」有概略的認識後,即可進入「管理會計」的領域,此時本書下冊是非常合適的講授教材,這樣的畫分,將可使「教」「學」雙方面都會有更好的效果。<br />
<br />
本書各章的分析都以管理為重點,取材較一般成本或管理會計教材為新,內涵豐富,敘述清晰,適合各大專院校成本與(或)管理會計教學使用,部分內容任課教授可視學生需要,或基於實用性的考慮,自行調整章節講授,附錄部份可以不教旨在提供較深入與完整的說明。各章作業的數量、品質與內容豐富,都已按章節要點標記,方便配合進度習作之。<br />
<br />
自本版起,特將各章習題解答置於網址:http://compass-publishing.blogspot.tw/,及設立讀者信箱以便雙向交流 ( E-mail:costacc168@gmail.com ) 。本書得以順利出版,首先應感謝研讀本書的讀者們,由於使用者的回饋使本書的錯誤能減至最低。而對各前版書幫忙甚多的譚惠新、陳泰元、林慧頻、張文瀞、蕭幸金、張石柱、許晁熙、吳佩燕等老師之協助,在此一併致謝。本書若有疏漏桀誤之處,尚祈碩學先進及讀者諸君不吝指教,是所至盼。</div>
<div style="text-align: justify;">
<br /></div>
<br />
<b>目次</b><br />
<span lang="EN-US"><span style="font-family: "calibri";">Part 4</span></span><span style="font-family: "新細明體" , "serif"; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;"> 預算與標準成本<br />CH15 銷貨毛利差異分析與生產力衡量<br />CH16 變動成本法</span><br />
<span style="font-family: "新細明體" , "serif"; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;"><span lang="EN-US" style="font-family: "times new roman";"><span style="font-family: "calibri";">Part 5</span></span><span style="font-family: "新細明體" , "serif"; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;"> 管理決策分析</span><br />CH17 攸關成本 <br />CH18 訂價決策<br />CH19 資本預算(Ⅰ)-基本分析 <br />CH20 資本預算(Ⅱ)-延伸分析 <br />CH21 不確定情況下的決策</span><br />
<span style="font-family: "新細明體" , "serif"; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;"><span lang="EN-US"><span style="font-family: "calibri";">Part 6</span></span><span style="font-family: , serif;"> 成本資訊與績效評估</span> <br />CH22 存貨管理<br />CH23 品質成本<br />CH24 分權化與績效評估<br />CH25 轉撥計價與平衡式計分卡 </span><br />
<strong></strong><br />
<strong>解答</strong><br />
<span style="font-family: "新細明體" , "serif"; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;"><a href="https://drive.google.com/file/d/1gEvBZBySLgSJjxeuo9zBHt-KY7KTLbD6/view?usp=sharing">CH15 銷貨毛利差異分析與生產力衡量</a><br /><a href="https://drive.google.com/file/d/1NU0iQhPJ-qFlzA4WH4Bt9LWexkxVUZPo/view?usp=sharing">CH16 變動成本法</a><br /><a href="https://drive.google.com/file/d/1HeszphmhPOcNcFCyThOfJHMeEVEXBFTf/view?usp=sharing">CH17 攸關成本</a> <br /><a href="https://drive.google.com/file/d/1F9pW42vEGNGUArZGuOMjBppZG9U44_Rl/view?usp=sharing">CH18 訂價決策</a></span><br />
<span style="font-family: "新細明體" , "serif"; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;"><a href="https://drive.google.com/file/d/188O8YgSbkre-h2OIyDQ0gIjq1fPhFGJq/view?usp=sharing">CH19 資本預算(Ⅰ)-基本分析</a></span><br />
<span style="font-family: "新細明體" , "serif"; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;"><a href="https://drive.google.com/file/d/14ZXrS4m8Zii_zvAQ9mMVr4s3vURtgulE/view?usp=sharing">CH20 資本預算(Ⅱ)-延伸分析</a></span><br />
<span style="font-family: "新細明體" , "serif"; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;"><a href="https://drive.google.com/file/d/1P_spbwjjY7DoRI5Mp4PB451P_4_4Us1M/view?usp=sharing">CH21 不確定情況下的決策</a></span><br />
<span style="font-family: "新細明體" , "serif"; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;"><a href="https://drive.google.com/file/d/1S4QTDUYywffg2TQb8eVXNBu45tp_f6QT/view?usp=sharing">CH22 存貨管理</a></span><br />
<span style="font-family: "新細明體" , "serif"; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;"><a href="https://drive.google.com/file/d/1vVEgjhe8xzTd-jHS7o7aUefk1xyMSPJN/view?usp=sharing">CH23 品質成本</a></span><br />
<span style="font-family: "新細明體" , "serif"; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;"><a href="https://drive.google.com/file/d/1kmGN72XEvxI6Tt3JxK372G54zm42nz9m/view?usp=sharing">CH24 分權化與績效評估</a></span><br />
<span style="font-family: "新細明體" , "serif"; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;"><a href="https://drive.google.com/file/d/1ngkRVtt15VISKm0yLhnNej5xPO9ISrJp/view?usp=sharing">CH25 轉撥計價與平衡式計分卡 </a></span><br />
<br />
<strong>勘誤</strong><br />
<a href="https://drive.google.com/file/d/13tqe0uUT2NLMtOKjvQWUvdNp1vUOvj_f/view?usp=sharing">CH20 資本預算(Ⅱ)-延伸分析</a>指南書局http://www.blogger.com/profile/13993969637574218543noreply@blogger.comtag:blogger.com,1999:blog-1024633458576527541.post-66913777043161605822017-09-15T10:32:00.013+08:002021-10-14T17:27:15.965+08:00成本與管理會計 第七版 (上冊)<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjqwD8hIg36SdVyFouYa4iT8ZJIEI0G0dY7lG5nhN9LzbdfIf-7fxh24NhlYblAyiEoC-VU0E1OBtowEhMw2vRPKLMQMXHHMjQK2vI5LphxgFzXpRk3PwiUZ65vAzcM1H6HX3sM2lsbIoWA/s1600/%25E6%2588%2590%25E7%25AE%25A1%25E6%259C%25837e%25E4%25B8%258A-%25E5%25B0%2581%25E9%259D%25A2-%25E7%25B6%25B2%25E9%25A0%2581%25E7%2594%25A8-1.jpg" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" data-original-height="1560" data-original-width="1124" height="320" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjqwD8hIg36SdVyFouYa4iT8ZJIEI0G0dY7lG5nhN9LzbdfIf-7fxh24NhlYblAyiEoC-VU0E1OBtowEhMw2vRPKLMQMXHHMjQK2vI5LphxgFzXpRk3PwiUZ65vAzcM1H6HX3sM2lsbIoWA/s320/%25E6%2588%2590%25E7%25AE%25A1%25E6%259C%25837e%25E4%25B8%258A-%25E5%25B0%2581%25E9%259D%25A2-%25E7%25B6%25B2%25E9%25A0%2581%25E7%2594%25A8-1.jpg" width="230" /></a></div>
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ISBN13: 978-986-6085-50-5|624pages|平裝|©2017|<br />
<b><br /></b>
<b>審定</b><br />
鄭丁旺(國立政治大學會計學系教授)<br />
<b>作者</b><br />
汪泱若(國立政治大學會計學系教授)<br />
張錫惠(美國Drexel大學KPMG講座教授)<br />
鄭美愛(國立臺北商業大學會計資訊系副教授)<br />
<br />
<b>本書特色 </b><br />
<div style="text-align: justify;">
近十多年來,資訊科技進步,生產方法改變,消費者意識高漲,再加上全球性競爭的壓力,迫使許多企業必須徹底改變慣用的經營方式與管理策略才能因應經營環境的變革,所以研讀成本與管理會計是最佳商業投資之一。</div>
<br />
<div style="text-align: justify;">
由於企業所面臨經營環境的變革,成本與管理會計之討論內容,不斷超脫傳統的範疇,相繼發展出更能符合實務需要的新觀念及新方法。例如及時化系統(JIT)、作業基礎成本制(ABC)、策略性成本管理(Strategic Cost Management)及平衡式計分卡(Balanced Scorecard)等,已成為成本與管理會計學的重要議題。</div>
<br />
<div style="text-align: justify;">
本書分成上、下二冊,上冊共14章,第1至4章建立成本會計的基本概念,第5至8章介紹成本累積制度要與其生產流程相結合,第9至11章深入探討成本分攤的方法及其重要性,第12章預算的編製,第13至14章探討標準成本制度。筆者等持續搜集國內外的成本與管理會計有關的資料,分析比較企業的實務現況,融合最新觀念與傳統教材內容,撰寫完成本書,希望對國內會計教育工作有所貢獻。</div>
<br />
<div style="text-align: justify;">
近年來國內許多大專院校已紛紛將原來的成本會計與管理會計合而為一,主要是這兩項課程的講授內容難以劃分且攸關觀念貫穿於管理決策中,有鑑於此,本書特以「成本與管理會計」名之。在章節編排上,我們採用主題模組化,方便教師依不同需求進行彈性調整講授之。如有學校仍分二科授課,則建議「成本會計」課程之講授宜以第1章至第14章為範圍,而第15章至第25章則留待「管理會計」講授。如此,非但減輕學子之負擔,教師亦有充裕的時間詳述,使學生獲得更多的學習效果。而如有學校僅開設「管理會計」課程,則不妨擷取本書與成本觀念有關的部分講授,省略成本計算之繁雜章節,如此可使學子在對「成本會計」有概略的認識後,即可進入「管理會計」的領域,此時本書下冊是非常合適的講授教材,這樣的畫分,將可使「教」「學」雙方面都會有更好的效果。</div>
<br />
<div style="text-align: justify;">
本書各章的分析都以管理為重點,取材較一般成本或管理會計教材為新,內涵豐富,敘述清晰,適合各大專院校成本與(或)管理會計教學使用,部分內容任課教授可視學生需要,或基於實用性的考慮,自行調整章節講授,附錄部份可以不教旨在提供較深入與完整的說明。各章作業的數量、品質與內容豐富,都已按章節要點標記,方便配合進度習作之。</div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
自本版起,特將各章習題解答置於網址:http://compass-publishing.blogspot.tw/,及設立讀者信箱以便雙向交流(E-mail:costacc168@gmail.com)。本書得以順利出版,首先應感謝研讀本書的讀者們,由於使用者的回饋使本書的錯誤能減至最低。</div>
<div style="text-align: justify;">
<br /></div>
<br />
<b>目次</b><br />
<span lang="EN-US"><span style="font-family: "calibri";">Part 1</span></span><span face=""新細明體" , "serif"" style="mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;"> 基本概念<br />CH1 成本會計概論<br />CH2 成本觀念與成本流程<br />CH3 成本習性分析 <br />CH4 成本-數量-利潤分析<br />Part 2 成本累積<br />CH5 分批成本制 <br />CH6 分步成本制 <br />CH7 損壞品、瑕疵品及殘料 <br />CH8 作業成本制與逆算成本制<br />Part 3 成本分攤<br />CH9 服務部門成本的分攤<br />CH10 作業基礎成本制與策略性成本管理<br />CH11 聯合成本之分攤 <br />Part 4 預算與標準成本<br />CH12 預算<br />CH13 標準成本制度(I) -直接原料與直接人工成本<br />CH14 標準成本制度(Ⅱ)-製造費用 </span><br />
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<strong>解答</strong><br />
<span face=""新細明體" , "serif"" style="mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;"><a href="https://drive.google.com/file/d/1tSHiVYCls3A9eGabtRvOZ8kKSH2YFf47/view?usp=sharing">CH1 成本會計概論</a><br /><a href="https://drive.google.com/file/d/1XOiYXWwQ1Hv2y3phGSt9iOEoJRRor8Si/view?usp=sharing">CH2 成本觀念與成本流程</a><br /><a href="https://drive.google.com/file/d/1Rmth4Hm7g8NS3MVi6U2-2QFX1wQXHpXz/view?usp=sharing">CH3 成本習性分析</a> <br /><a href="https://drive.google.com/file/d/1Rcm_BjnzltSoKFDaPQpv3p8iouAh7eXP/view?usp=sharing">CH4 成本-數量-利潤分析</a><br /><a href="https://drive.google.com/file/d/1EnAxYs312lj0tvQ6I09xtQzERqs7JMlB/view?usp=sharing">CH5 分批成本制</a><br /><a href="https://drive.google.com/file/d/1DCek6lHvJAOv6HlWSrK9d9B1wiljSJ0k/view?usp=sharing">CH6 分步成本制</a> <br /><a href="https://drive.google.com/file/d/1_LJu8vEmdu8rhBnbpZnFxfw0Ns5qHTGX/view?usp=sharing">CH7 損壞品、瑕疵品及殘料</a><br /><a href="https://drive.google.com/file/d/1vEvqzTdO3JilE4aRHom4uYMTzVP4daCR/view?usp=sharing">CH8 作業成本制與逆算成本制</a><br /><a href="https://drive.google.com/file/d/14yCZkxJS8yq52hJeHGM3Tid2sUuomjFA/view?usp=sharing">CH9 服務部門成本的分攤</a><br /><a href="https://drive.google.com/file/d/1bIvJdQ5SMU6-S-7Y7tqF2tkqp-Eklu0j/view?usp=sharing">CH10 作業基礎成本制與策略性成本管理</a><br /><a href="https://drive.google.com/file/d/1-Y05HZYDkXuxizAFVqMrOkH2oykAyZyu/view?usp=sharing">CH11 聯合成本之分攤</a> <br /><a href="https://drive.google.com/file/d/1jMTLRv192t_IWM5B4_SRBtxtKhn_BrwT/view?usp=sharing">CH12 預算</a><br /><a href="https://drive.google.com/file/d/1KhKwm28R2w-6Ae6oSPQn6mEatkdIb-Ha/view?usp=sharing">CH13 標準成本制度(I)-直接原料與直接人工成本</a><br /><a href="https://drive.google.com/file/d/1I4inTQKzxVS2lkm8Hx9TpC3vIZlxc8jL/view?usp=sharing">CH14 標準成本制度(Ⅱ)-製造費用</a></span>指南書局http://www.blogger.com/profile/13993969637574218543noreply@blogger.comtag:blogger.com,1999:blog-1024633458576527541.post-79271896716541655252015-10-25T21:48:00.002+08:002021-11-09T18:49:26.416+08:00高級會計學:An IFRS Perspective 第七版 (上冊)<div class="separator" style="clear: both; text-align: left;">
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<span face="Verdana, sans-serif" style="background-color: #f1fbff; color: #030403; font-size: 12.48px; line-height: 19.96px;">978-986-6085-49-9|610 pages|Paperback|©2015|NT$690</span></div>
<span face="Verdana, sans-serif" style="background-color: #f1fbff; color: #030403; font-size: 12.48px; line-height: 19.96px;">Supplements: 投影片|解答|題庫</span><br />
<a href="http://www.blogger.com/goog_1731328343" style="background-color: #f1fbff; color: #5588aa; font-family: Verdana, sans-serif; font-size: 12.48px; line-height: 19.96px; text-decoration: none;"><br /></a><b style="background-color: #f1fbff; color: #030403; font-family: Verdana, sans-serif; font-size: 12.48px; line-height: 19.96px;"><span class="Apple-style-span" style="color: #660000;">作者</span></b><br />
<span face="Verdana, sans-serif" style="background-color: #f1fbff; color: #030403; font-size: 12.48px; line-height: 19.96px;">鄭丁旺(政治大學會計學系教授)</span><br />
<span face="Verdana, sans-serif" style="background-color: #f1fbff; color: #030403; font-size: 12.48px; line-height: 19.96px;">林美花(政治大學會計學系教授)</span><br />
<a href="http://www.blogger.com/goog_1731328343" style="background-color: #f1fbff; color: #5588aa; font-family: Verdana, sans-serif; font-size: 12.48px; line-height: 19.96px; text-decoration: none;"><br /></a><b style="background-color: #f1fbff; color: #030403; font-family: Verdana, sans-serif; font-size: 12.48px; line-height: 19.96px;"><span class="Apple-style-span" style="color: #660000;">本書特色</span></b><br />
<span face="Verdana, sans-serif" style="font-size: x-small;"> 本書第七版對於課文內容的修正,主要係針對國際會計準則在近年的新增與修改,及我國金管會的規定。金管會規定上市櫃公司在<span lang="EN-US">2015</span>年適用<span lang="EN-US">2013</span>年的版本,所以本書針對<span lang="EN-US">2013</span>年版本的修正及新增規定加以修改。</span><br />
<a href="http://www.blogger.com/goog_1731328343" style="background-color: #f1fbff; color: #5588aa; font-family: Verdana, sans-serif; font-size: 12.48px; line-height: 19.96px; text-decoration: none;"><br /></a><span face="Verdana, sans-serif" style="font-size: x-small;"> 本書第七版上冊與第六版的差異包括:<span lang="EN-US">(1)</span>新增準則部分:第二章母公司為投資個體的處理,第八章增加我國會計研究發展基金會於<span lang="EN-US">2014</span>年對側流交易所作的解釋;<span lang="EN-US">(2)</span>補充內文部分:第二章增加再取回權利與既存關係、第三章反向收購每股盈餘的計算及第十章聯合營運的會計處理;<span lang="EN-US">(3)</span>新增作業:增加<span lang="EN-US">100</span>至<span lang="EN-US">103</span>年會計師考試測驗題。而課文內文亦作部分修改及增刪,希望增加其可讀性並有助於讀者的了解。</span><br />
<a href="http://www.blogger.com/goog_1731328343" style="background-color: #f1fbff; color: #5588aa; font-family: Verdana, sans-serif; font-size: 12.48px; line-height: 19.96px; text-decoration: none;"><br /></a><span face="Verdana, sans-serif" style="font-size: x-small;"> 本書主要適用於大學部會計系學生,對於技術學院或非會計系學生,教師可酌予減少授課內容,以免因內容太難而增加學生學習上的困難並降低學生的學習意願。上冊部分建議僅教授第一至第第六章及第十章,提供學生對母子公司間關係及其會計處理的基本認識。而第四至第六章所提及的兩種權益法:複雜權益法與簡單權益法,也只要介紹其中一種即可,建議只討論複雜權益法。</span><br />
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<strong style="background-color: #f1fbff; color: #030403; font-family: Verdana, sans-serif; font-size: 12.48px; line-height: 19.96px;">目錄</strong></div>
<span face="Verdana, sans-serif" style="background-color: #f1fbff; color: #030403; font-size: 12.48px; line-height: 19.96px;">Ch1 權益法投資之會計處理 </span><br />
<span face="Verdana, sans-serif" style="background-color: #f1fbff; color: #030403; font-size: 12.48px; line-height: 19.96px;">Ch2 企業合併之會計處理</span><br />
<span face="Verdana, sans-serif" style="background-color: #f1fbff; color: #030403; font-size: 12.48px; line-height: 19.96px;">Ch3 收購日合併財務報表之編製</span><br />
<span face="Verdana, sans-serif" style="background-color: #f1fbff; color: #030403; font-size: 12.48px; line-height: 19.96px;">Ch4 收購日後合併報表之編製</span><br />
<span face="Verdana, sans-serif" style="background-color: #f1fbff; color: #030403; font-size: 12.48px; line-height: 19.96px;">Ch5 母子公司間交易之會計處理</span><br />
<span face="Verdana, sans-serif" style="background-color: #f1fbff; color: #030403; font-size: 12.48px; line-height: 19.96px;">Ch6 母子公司間交易之會計處理─公司債及租賃 </span><br />
<span face="Verdana, sans-serif" style="background-color: #f1fbff; color: #030403; font-size: 12.48px; line-height: 19.96px;">Ch7 母公司逐步收購、出售投資股權及子公司發行特別股之會計處理</span><br />
<span face="Verdana, sans-serif" style="background-color: #f1fbff; color: #030403; font-size: 12.48px; line-height: 19.96px;">Ch8 子公司股東權益變動與複雜持股結構</span><br />
<span face="Verdana, sans-serif" style="background-color: #f1fbff; color: #030403; font-size: 12.48px; line-height: 19.96px;">Ch9 合併現金流量表、合併每股盈餘及合併企業所得稅之會計處理</span><br />
<span face="Verdana, sans-serif" style="background-color: #f1fbff; color: #030403; font-size: 12.48px; line-height: 19.96px;">Ch10 分支機構與聯合協議之會計處理</span><br />
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<strong style="background-color: #f1fbff; color: #030403; font-family: Verdana, sans-serif; font-size: 12.48px; line-height: 19.96px;">第七版 上冊 習題解答</strong><br />
<span face="Verdana, sans-serif" style="background-color: #f1fbff; color: #030403; font-size: 12.48px; line-height: 19.96px;">第一章: </span><span face="Verdana, sans-serif" style="font-size: x-small;"><a href="https://drive.google.com/file/d/0B7NG3jyKNrRicEZtYTBidllaN1U/view?usp=sharing&resourcekey=0-EI0xmML5SVohUrKT3C3RJA">問答及選擇題</a></span><span face="Verdana, sans-serif" style="background-color: #f1fbff; color: #030403; font-size: 12.48px; line-height: 19.96px;"> 、 </span><span face="Trebuchet MS, sans-serif" style="font-size: x-small;"><a href="https://drive.google.com/file/d/0B7NG3jyKNrRiVXB0bmhfUTZPTXM/view?usp=sharing&resourcekey=0-ol-EqTvWi9j51OD8HJdbyg">練習題及計算題</a><span style="background-color: #f1fbff; color: #030403; line-height: 19.96px;"> </span></span><br />
<span face="Verdana, sans-serif" style="background-color: #f1fbff; color: #030403; font-size: 12.48px; line-height: 19.96px;">第二章:</span><span style="font-size: x-small;"><span face="Verdana, sans-serif" style="background-color: #f1fbff; color: #030403; line-height: 19.96px;"> </span><a href="https://drive.google.com/file/d/0B7NG3jyKNrRiODU3Z2tiWEplNFE/view?usp=sharing&resourcekey=0-rIt_CTnCyhcp0Rc3VBb9mw">問答及選擇題</a><span face="Verdana, sans-serif" style="background-color: #f1fbff; color: #030403; line-height: 19.96px;"> 、 </span><a href="https://drive.google.com/file/d/0B7NG3jyKNrRiRzdQTnNYXzBqY0k/view?usp=sharing&resourcekey=0-wL0FMs-X6qPlTgd-vK97pA">練習題及計算題及附錄</a><span face="Verdana, sans-serif" style="background-color: #f1fbff; color: #030403; line-height: 19.96px;"> </span></span><br />
<span face="Verdana, sans-serif" style="background-color: #f1fbff; color: #030403; font-size: 12.48px; line-height: 19.96px;">第三章:</span> <span face="Verdana, sans-serif" style="font-size: x-small;"><a href="https://drive.google.com/file/d/0B7NG3jyKNrRiZlZ4Qm54ZWNTTzA/view?usp=sharing&resourcekey=0-sSLjvnWmKMD8qlz2YtSqQw">問答及選擇題</a><span style="background-color: #f1fbff; color: #030403; line-height: 19.96px;"> 、 </span><a href="https://drive.google.com/file/d/0B7NG3jyKNrRib1RLNVRhcnpaMVE/view?usp=sharing&resourcekey=0-foi4R-Sa4AryuA19-n80DA">練習題及計算題</a></span><span face="Verdana, sans-serif" style="background-color: #f1fbff; color: #030403; font-size: 12.48px; line-height: 19.96px;"> </span><br />
<span face="Verdana, sans-serif" style="background-color: #f1fbff; color: #030403; font-size: 12.48px; line-height: 19.96px;">第四章: </span><span face="Verdana, sans-serif" style="font-size: x-small;"><a href="https://drive.google.com/file/d/0B7NG3jyKNrRiUy1VUGFtdldNWUU/view?usp=sharing&resourcekey=0-1dGApA1aGpteul9o-LMKxQ">問答及選擇題</a><span style="background-color: #f1fbff; color: #030403; line-height: 19.96px;"> 、 </span><a href="https://drive.google.com/file/d/0B7NG3jyKNrRiOU1fLVJZZWh6dVU/view?usp=sharing&resourcekey=0-1b_uCTev2_rEEqKWUFqcIA">練習題及計算題</a></span><br />
<span face="Verdana, sans-serif" style="background-color: #f1fbff; color: #030403; font-size: 12.48px; line-height: 19.96px;">第五章: </span><span face="Verdana, sans-serif" style="font-size: x-small;"><a href="https://drive.google.com/file/d/0B7NG3jyKNrRiSl90SnVkUWNsVjA/view?usp=sharing&resourcekey=0-pfhgC-qu6GesNormI9BJQQ">問答及選擇題</a><span style="background-color: #f1fbff; color: #030403; line-height: 19.96px;"> 、 </span><a href="https://drive.google.com/file/d/0B7NG3jyKNrRicDlfaFFWWXUteVk/view?usp=sharing&resourcekey=0-d31CuNCfLUac32aROQhGiA">練習題及計算題</a></span><br />
<span face="Verdana, sans-serif" style="background-color: #f1fbff; color: #030403; font-size: 12.48px; line-height: 19.96px;">第六章: </span><span face="Verdana, sans-serif" style="font-size: x-small;"><a href="https://drive.google.com/file/d/0B7NG3jyKNrRiMUcxSGx3MUx6M1U/view?usp=sharing&resourcekey=0-xqw0Gu1hgnYJx6ZfAXrIug">問答及選擇題</a><span style="background-color: #f1fbff; color: #030403; line-height: 19.96px;"> 、 </span><a href="https://drive.google.com/file/d/0B7NG3jyKNrRibDBOVndxQUN2SlE/view?usp=sharing&resourcekey=0-kR6vCgUTJwSYSk2GkzhrdQ">練習題及計算題</a></span><span face="Verdana, sans-serif" style="background-color: #f1fbff; color: #030403; font-size: 12.48px; line-height: 19.96px;"> </span><br />
<span face="Verdana, sans-serif" style="background-color: #f1fbff; color: #030403; font-size: 12.48px; line-height: 19.96px;">第七章: </span><span face="Verdana, sans-serif" style="font-size: x-small;"><a href="https://drive.google.com/file/d/0B7NG3jyKNrRiMVF2MV9iZ0NtVk0/view?usp=sharing&resourcekey=0-YmiDR1a7iI-nA9S26Jrcaw">問答及選擇題</a><span style="background-color: #f1fbff; color: #030403; line-height: 19.96px;"> 、 <span style="color: black;"><a href="https://drive.google.com/file/d/0B7NG3jyKNrRiOXFYNTg0SlBzSDg/view?usp=sharing&resourcekey=0-jCKodD0UAPG7WaScHQwhPQ">練習題及計算題</a></span></span></span><br />
<span face="Verdana, sans-serif" style="background-color: #f1fbff; color: #030403; font-size: 12.48px; line-height: 19.96px;">第八章: </span><span face="Verdana, sans-serif" style="font-size: x-small;"><a href="https://drive.google.com/file/d/0B7NG3jyKNrRiLUdvMGstYWY4eE0/view?usp=sharing&resourcekey=0-4cZPZ0CN4KmtTXdegTQ2ow">問答及選擇題</a><span style="background-color: #f1fbff; color: #030403; line-height: 19.96px;"> 、 </span><a href="https://drive.google.com/file/d/0B7NG3jyKNrRiQm1GTnZyeHBtOFU/view?usp=sharing&resourcekey=0-aJoU5TPSrn4d-YZ-PK0tdA">練習題及計算題</a></span><br />
<span face="Verdana, sans-serif" style="background-color: #f1fbff; color: #030403; font-size: 12.48px; line-height: 19.96px;">第九章: </span><span face="Verdana, sans-serif" style="font-size: x-small;"><a href="https://drive.google.com/file/d/0B7NG3jyKNrRicE1qeG1wSnFmek0/view?usp=sharing&resourcekey=0-mQoy5EJGbuAHViFnG9qigA">問答及選擇題</a><span style="background-color: #f1fbff; color: #030403; line-height: 19.96px;"> 、 </span><a href="https://drive.google.com/file/d/0B7NG3jyKNrRiekdhRU9PUmNsSVU/view?usp=sharing&resourcekey=0-d3xZZEYSgDxyJDcfpc6Efw">練習題及計算題</a></span><br />
<span face="Verdana, sans-serif" style="background-color: #f1fbff; color: #030403; font-size: 12.48px; line-height: 19.96px;">第十章:<a href="https://drive.google.com/file/d/0B7NG3jyKNrRiQVFoQnFHbUQxeG8/view?usp=sharing"> </a></span><span face="Verdana, sans-serif" style="font-size: x-small;"><a href="https://drive.google.com/file/d/0B7NG3jyKNrRiQVFoQnFHbUQxeG8/view?usp=sharing&resourcekey=0-GEOBhOoqbrw0V0wlxPjuyg">問答及選擇題</a><span style="background-color: #f1fbff; color: #030403; line-height: 19.96px;"> 、 </span><a href="https://drive.google.com/file/d/0B7NG3jyKNrRiT1IzZWdYQU1DWDg/view?usp=sharing&resourcekey=0-LytMIWoO0HZEZacBANLz5g">練習題及計算題</a></span><span face="Verdana, sans-serif" style="background-color: #f1fbff; color: #030403; font-size: 12.48px; line-height: 19.96px;"> </span><br />
<span face="Verdana, sans-serif" style="font-size: x-small;"><a href="https://drive.google.com/file/d/0B7NG3jyKNrRiNHktRVdFaVBKTFk/view?usp=sharing&resourcekey=0-We0KPvL7KhW9eOtK_4StxQ">勘誤及補充資料</a></span><br />
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指南書局http://www.blogger.com/profile/13993969637574218543noreply@blogger.comtag:blogger.com,1999:blog-1024633458576527541.post-1880409670597351952015-06-07T22:19:00.009+08:002021-10-25T17:37:43.965+08:00管理會計 第三版<br />
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<span face="Verdana, sans-serif" style="background-color: #f1fbff; color: #030403; font-size: 12.48px; line-height: 19.968px;">ISBN13: 978-986-6085-47-5|655 pages|Paperback|©2015| </span><br />
<span face="Verdana, sans-serif" style="background-color: #f1fbff; color: #030403; font-size: 12.48px; line-height: 19.968px;">Supplements: 投影片|解答|題庫</span><br />
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<strong style="background-color: #f1fbff; color: #030403; font-family: Verdana, sans-serif; font-size: 12.48px; line-height: 19.968px;">作者</strong><br />
<span face="Verdana, sans-serif" style="background-color: #f1fbff; color: #030403; font-size: 12.48px; line-height: 19.968px;">鄭丁旺(國立政治大學會計學系講座教授)</span><br />
<span face="Verdana, sans-serif" style="background-color: #f1fbff; color: #030403; font-size: 12.48px; line-height: 19.968px;">汪泱若(國立政治大學會計學系</span><span face="Verdana, sans-serif" style="background-color: #f1fbff; color: #030403; font-size: 12.48px; line-height: 19.968px;">兼</span><span face="Verdana, sans-serif" style="background-color: #f1fbff; color: #030403; font-size: 12.48px; line-height: 19.968px;">任</span><span face="Verdana, sans-serif" style="background-color: #f1fbff; color: #030403; font-size: 12.48px; line-height: 19.968px;">教授)</span><br />
<span face="Verdana, sans-serif" style="background-color: #f1fbff; color: #030403; font-size: 12.48px; line-height: 19.968px;">張錫惠(美國德瑞索大學KPMG講座教授兼會計系主任)</span><br />
<span face="Verdana, sans-serif" style="background-color: #f1fbff; color: #030403; font-size: 12.48px; line-height: 19.968px;"> </span><br />
<strong style="background-color: #f1fbff; color: #030403; font-family: Verdana, sans-serif; font-size: 12.48px; line-height: 19.968px;">本書特色</strong><br />
<span face="Verdana, sans-serif" style="background-color: #f1fbff; color: #030403; font-size: 12.48px; line-height: 19.968px;">國內許多大學院校均有開授單一學期之管理會計課程。本書即針對此一課程而寫,以管理會計的主要課題為討論重點,內含四大篇共十四章。</span><br />
<span face="Verdana, sans-serif" style="background-color: #f1fbff; color: #030403; font-size: 12.48px; line-height: 19.968px;">第一篇為基本概念篇,包括管理會計概論〈第一章〉,成本觀念與習性分析〈第二章〉,以及成本─數量─利潤分析〈第三章〉;第二篇為成本累積與分攤篇,分別介紹分批與分步成本制〈第四章〉,服務部門成本分攤〈第五章〉,以及作業基礎成本制與策略性成本管理〈第六章〉;第三篇為預算與標準成本篇,探討預算編制〈第七章〉、標準成本制度〈第八章〉、以及變動成本法〈第九章〉;第四篇為管理決策分析與績效衡量篇,討論攸關成本〈第十章〉、訂價決策〈第十一章〉、資本預算〈第十二章〉、分權化與績效評估〈第十三章〉、以及轉撥計價與平衡式計分卡〈第十四章〉。</span><br />
<span face="Verdana, sans-serif" style="background-color: #f1fbff; color: #030403; font-size: 12.48px; line-height: 19.968px;">本書各章之分析均以管理為軸心,連結管理會計的新觀念及實務,取材新穎實用,是單一學期管理會計課程的最佳教科書,同時亦是實務界人士自修精進的理想參考書。本書若有疏漏之處,尚祈碩學先進及讀者諸君不吝指教,是所至盼。</span><br />
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<strong style="background-color: #f1fbff; color: #030403; font-family: Verdana, sans-serif; font-size: 12.48px; line-height: 19.968px;">目錄</strong><br />
<strong style="background-color: #f1fbff; color: #030403; font-family: Verdana, sans-serif; font-size: 12.48px; line-height: 19.968px;">第一篇 基本概念</strong><br />
<span face="Verdana, sans-serif" style="background-color: #f1fbff; color: #030403; font-size: 12.48px; line-height: 19.968px;">第一章 管理會計概論 </span><br />
<span face="Verdana, sans-serif" style="background-color: #f1fbff; color: #030403; font-size: 12.48px; line-height: 19.968px;">第二章 成本觀念與習性分析</span><br />
<span face="Verdana, sans-serif" style="background-color: #f1fbff; color: #030403; font-size: 12.48px; line-height: 19.968px;">第三章 成本-數量-利潤分析</span><span face="Verdana, sans-serif" style="background-color: #f1fbff; color: #030403; font-size: 12.48px; line-height: 19.968px;"> </span><br />
<strong style="background-color: #f1fbff; color: #030403; font-family: Verdana, sans-serif; font-size: 12.48px; line-height: 19.968px;">第二篇 成本累積與分攤 </strong><br />
<span face="Verdana, sans-serif" style="background-color: #f1fbff; color: #030403; font-size: 12.48px; line-height: 19.968px;">第四章 分批成本制與分步成本制</span><br />
<span face="Verdana, sans-serif" style="background-color: #f1fbff; color: #030403; font-size: 12.48px; line-height: 19.968px;">第五章 服務部門成本之分攤</span><br />
<span face="Verdana, sans-serif" style="background-color: #f1fbff; color: #030403; font-size: 12.48px; line-height: 19.968px;">第六章 作業基礎成本制與策略性成本管理 </span><br />
<strong style="background-color: #f1fbff; color: #030403; font-family: Verdana, sans-serif; font-size: 12.48px; line-height: 19.968px;">第三篇 預算與標準成本 </strong><br />
<span face="Verdana, sans-serif" style="background-color: #f1fbff; color: #030403; font-size: 12.48px; line-height: 19.968px;">第七章 預算</span><br />
<span face="Verdana, sans-serif" style="background-color: #f1fbff; color: #030403; font-size: 12.48px; line-height: 19.968px;">第八章 標準成本制度 </span><br />
<span face="Verdana, sans-serif" style="background-color: #f1fbff; color: #030403; font-size: 12.48px; line-height: 19.968px;">第九章 變動成本法</span><br />
<strong style="background-color: #f1fbff; color: #030403; font-family: Verdana, sans-serif; font-size: 12.48px; line-height: 19.968px;">第四篇 管理決策分析與績效衡量</strong><span face="Verdana, sans-serif" style="background-color: #f1fbff; color: #030403; font-size: 12.48px; line-height: 19.968px;"> </span><br />
<span face="Verdana, sans-serif" style="background-color: #f1fbff; color: #030403; font-size: 12.48px; line-height: 19.968px;">第十章 攸關成本</span><br />
<span face="Verdana, sans-serif" style="background-color: #f1fbff; color: #030403; font-size: 12.48px; line-height: 19.968px;">第十一章 訂價決策 </span><br />
<span face="Verdana, sans-serif" style="background-color: #f1fbff; color: #030403; font-size: 12.48px; line-height: 19.968px;">第十二章 資本預算</span><br />
<span face="Verdana, sans-serif" style="background-color: #f1fbff; color: #030403; font-size: 12.48px; line-height: 19.968px;">第十三章 分權化與績效評估 </span><br />
<span face="Verdana, sans-serif" style="background-color: #f1fbff; color: #030403; font-size: 12.48px; line-height: 19.968px;">第十四章 轉撥計價與平衡式計分卡 </span><br />
<span face="Verdana, sans-serif" style="background-color: #f1fbff; color: #030403; font-size: 12.48px; line-height: 19.968px;">附錄</span><br />
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<strong style="background-color: #f1fbff; color: #030403; font-family: Verdana, sans-serif; font-size: 12.48px; line-height: 19.968px;">解答</strong><br />
<span face="新細明體, serif" style="background-color: #f1fbff; color: #030403; font-size: 12.48px; line-height: 19.968px;"><a href="https://drive.google.com/file/d/0B7NG3jyKNrRiQi1wb202aUhfWHM/view?usp=sharing&resourcekey=0-i6pphFKaeEnGvJQPQizBiQ">第一章 管理會計概論</a><br /><a href="https://drive.google.com/file/d/0B7NG3jyKNrRiNEdZWHdLWDFzUW8/view?usp=sharing&resourcekey=0-s-8kV_KwbwRZfGyyhpgZ0g">第二章 成本觀念與習性分析</a><br /><a href="https://drive.google.com/file/d/0B7NG3jyKNrRiSGxnbVlJUDRaLWM/view?usp=sharing&resourcekey=0-InaCcvJliri2NZwrZcIbzQ">第三章 成本-數量-利潤分析</a><br /><a href="https://drive.google.com/file/d/0B7NG3jyKNrRiYVdUN0VEQ3c3Vkk/view?usp=sharing&resourcekey=0-Tc7mbxCzyTK3o6dg-ao-Xw">第四章 分批成本制與分步成本制</a><br /><a href="https://drive.google.com/file/d/0B7NG3jyKNrRic09CU2w0RFFGYVE/view?usp=sharing&resourcekey=0-0NI8yUiVitrGKVED3jfxyw">第五章 服務部門成本之分攤</a><br /><a href="https://drive.google.com/file/d/0B7NG3jyKNrRiM0pSeURvWXRnem8/view?usp=sharing&resourcekey=0-gUW2WQWdtmuKWDPGt4eSDQ">第六章 作業基礎成本制與策略性成本管理</a> <br /><a href="https://drive.google.com/file/d/0B7NG3jyKNrRiT1NNSzE1SUFIMkU/view?usp=sharing&resourcekey=0-FOloCIqKt2t0piZTS8aiew">第七章 預算</a><br /><a href="https://drive.google.com/file/d/0B7NG3jyKNrRiWFlrZnhmM0dGTE0/view?usp=sharing&resourcekey=0-_GsSX-tyZ7PpoOldcpy6nQ">第八章 標準成本制度</a><br /><a href="https://drive.google.com/file/d/0B7NG3jyKNrRieUFyVlhZajRmZjg/view?usp=sharing&resourcekey=0-W9Rg2S1ER3zlcFYi9dKDPA">第九章 變動成本法</a><br /><a href="https://drive.google.com/file/d/0B7NG3jyKNrRiMWNZQ1VLSHNZUUE/view?usp=sharing&resourcekey=0-bS0JdcJXRfiYLGeR6uyugw">第十章 攸關成本</a><br /><a href="https://drive.google.com/file/d/0B7NG3jyKNrRiUnJHeUI4bk01QXc/view?usp=sharing&resourcekey=0-g_39_LMvKzhzUhsQII1T0A">第十一章 訂價決策</a> <br /><a href="https://drive.google.com/file/d/0B7NG3jyKNrRiMFZRSGlwYTc4UHc/view?usp=sharing&resourcekey=0-S_nKY9lbvrWmK7a52QR8HA">第十二章 資本預算</a><br /><a href="https://drive.google.com/file/d/0B7NG3jyKNrRid2ZzRFUzZHlJa3M/view?usp=sharing&resourcekey=0-ZokerHs4as4ert4SCrNUvQ">第十三章 分權化與績效評估</a><br /><a href="https://drive.google.com/file/d/0B7NG3jyKNrRiWlNBX3VYY2NrX3M/view?usp=sharing&resourcekey=0-0-cMEqlcV7LAYlJmoHkPIQ">第十四章 轉撥計價與平衡式計分卡</a></span><br />
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<br />指南書局http://www.blogger.com/profile/13993969637574218543noreply@blogger.comtag:blogger.com,1999:blog-1024633458576527541.post-61530660160962338132015-02-04T15:05:00.000+08:002015-02-04T16:27:04.205+08:00成本與管理會計 第六版 (下冊)<div class="separator" style="clear: both; text-align: center;">
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<span style="background-color: #f1fbff; color: #030403; font-family: Verdana, sans-serif; font-size: 12.4799995422363px; line-height: 19.9679985046387px;">ISBN13: 9789</span><span style="background-color: #f1fbff; color: #030403; font-family: Verdana, sans-serif; font-size: 12.4799995422363px; line-height: 19.9679985046387px;">8</span><span style="background-color: #f1fbff; color: #030403; font-family: Verdana, sans-serif; font-size: 12.4799995422363px; line-height: 19.9679985046387px;">66085468|551 pages|Paperback|©2014|</span><br />
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<strong style="background-color: #f1fbff; color: #030403; font-family: Verdana, sans-serif; font-size: 12.4799995422363px; line-height: 19.9679985046387px;">作者</strong><br />
<span style="background-color: #f1fbff; color: #030403; font-family: Verdana, sans-serif; font-size: 12.4799995422363px; line-height: 19.9679985046387px;">鄭丁旺(國立政治大學會計學系</span><span style="background-color: #f1fbff; color: #030403; font-family: Verdana, sans-serif; font-size: 12.4799995422363px; line-height: 19.9679985046387px;">講座</span><span style="background-color: #f1fbff; color: #030403; font-family: Verdana, sans-serif; font-size: 12.4799995422363px; line-height: 19.9679985046387px;">教授)</span><br />
<span style="background-color: #f1fbff; color: #030403; font-family: Verdana, sans-serif; font-size: 12.4799995422363px; line-height: 19.9679985046387px;">汪泱若(國立政治大學會計學系</span><span style="background-color: #f1fbff; color: #030403; font-family: Verdana, sans-serif; font-size: 12.4799995422363px; line-height: 19.9679985046387px;">兼</span><span style="background-color: #f1fbff; color: #030403; font-family: Verdana, sans-serif; font-size: 12.4799995422363px; line-height: 19.9679985046387px;">任</span><span style="background-color: #f1fbff; color: #030403; font-family: Verdana, sans-serif; font-size: 12.4799995422363px; line-height: 19.9679985046387px;">教授)</span><br />
<span style="background-color: #f1fbff; color: #030403; font-family: Verdana, sans-serif; font-size: 12.4799995422363px; line-height: 19.9679985046387px;">張錫惠(美國德瑞索大學KPMG講座教授兼會計系主任)</span><br />
<span style="background-color: #f1fbff; color: #030403; font-family: Verdana, sans-serif; font-size: 12.4799995422363px; line-height: 19.9679985046387px;"><br /></span>
<span style="background-color: #f1fbff; color: #030403; font-family: Verdana, sans-serif; font-size: 12.4799995422363px; line-height: 19.9679985046387px;"><br /></span>
<strong style="background-color: #f1fbff; color: #030403; font-family: Verdana, sans-serif; font-size: 12.4799995422363px; line-height: 19.9679985046387px;">本書特色</strong><br />
<span style="background-color: #f1fbff; color: #030403; font-family: Verdana, sans-serif; font-size: 12.4799995422363px; line-height: 19.9679985046387px;">本書係成本與管理會計(上冊)之延伸,繼續探討預算與標準成本的精彩內容,第十五章討論銷貨毛利之差異分析,除傳統之內容外,增加生產差異分析及生產力衡量;第十六章說明變動成本法並討論及時化制度對存貨之影響及全部成本法之損益兩平計算。第十七章至二十一章分別討論攸關成本、訂價決策、資本預算及不確定情況下之決策等;在第十八章討論訂價決策時,並介紹生命週期成本及公平交易法與訂價之關係;在第二十章資本預算中,更加入通貨膨脹的資本預算、新產品之損益兩平期間及高科技投資計劃之討論。第二十二章介紹存貨管理,將物料需求規劃(MRP)與及時存貨制度(JIT)併同介紹,並將之與經濟訂購量(EOQ)進行比較,亦對企業資源規劃稍作介紹。第二十三章介紹品質成本及ISO系列,以及差異調查。第二十四章介紹責任中心制度之分權化管理與績效評估等問題,文中特別對附加經濟價值(EVA)進行討論。第二十五章探討轉撥計價與平衡式計分卡(BSC)。本書之取材較一般成本會計教科書為新,內容更豐富,對各項艱深難懂之數量分析,力求深入淺出並輔以實例說明,裨益讀者瞭解。如同上冊一般,附錄的內容任課教師可視學生需要或基於實用性考量,自行調整講授內容。</span><br />
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<span style="background-color: #f1fbff; color: #030403; font-family: Verdana, sans-serif; font-size: 12.4799995422363px; line-height: 19.9679985046387px;"><br /></span>
<strong style="background-color: #f1fbff; color: #030403; font-family: Verdana, sans-serif; font-size: 12.4799995422363px; line-height: 19.9679985046387px;">目錄</strong><br />
<span style="background-color: #f1fbff; color: #030403; font-family: Verdana, sans-serif; font-size: 12.4799995422363px; line-height: 19.9679985046387px;">第十五章 銷貨毛利差異分析與生產力衡量</span><br />
<span style="background-color: #f1fbff; color: #030403; font-family: Verdana, sans-serif; font-size: 12.4799995422363px; line-height: 19.9679985046387px;">第十六章 變動成本法</span><br />
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<strong style="background-color: #f1fbff; color: #030403; font-family: Verdana, sans-serif; font-size: 12.4799995422363px; line-height: 19.9679985046387px;">第五篇 管理決策分析</strong><br />
<span style="background-color: #f1fbff; color: #030403; font-family: Verdana, sans-serif; font-size: 12.4799995422363px; line-height: 19.9679985046387px;">第十七章 攸關成本</span><br />
<span style="background-color: #f1fbff; color: #030403; font-family: Verdana, sans-serif; font-size: 12.4799995422363px; line-height: 19.9679985046387px;">第十八章 訂價決策</span><br />
<span style="background-color: #f1fbff; color: #030403; font-family: Verdana, sans-serif; font-size: 12.4799995422363px; line-height: 19.9679985046387px;">第十九章 資本預算(I)—基本分析</span><br />
<span style="background-color: #f1fbff; color: #030403; font-family: Verdana, sans-serif; font-size: 12.4799995422363px; line-height: 19.9679985046387px;">第二十章 資本預算(II)—延伸分析</span><br />
<span style="background-color: #f1fbff; color: #030403; font-family: Verdana, sans-serif; font-size: 12.4799995422363px; line-height: 19.9679985046387px;">第二十一章 不確定情況下之決策</span><br />
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<strong style="background-color: #f1fbff; color: #030403; font-family: Verdana, sans-serif; font-size: 12.4799995422363px; line-height: 19.9679985046387px;">第六篇 成本資訊與績效評估<span id="goog_43631436"></span><span id="goog_43631437"></span><a href="https://www.blogger.com/"></a></strong><br />
<span style="background-color: #f1fbff; color: #030403; font-family: Verdana, sans-serif; font-size: 12.4799995422363px; line-height: 19.9679985046387px;">第二十二章 存貨管理</span><br />
<span style="background-color: #f1fbff; color: #030403; font-family: Verdana, sans-serif; font-size: 12.4799995422363px; line-height: 19.9679985046387px;">第二十三章 品質成本</span><br />
<span style="background-color: #f1fbff; color: #030403; font-family: Verdana, sans-serif; font-size: 12.4799995422363px; line-height: 19.9679985046387px;">第二十四章 分權化與績效評估</span><br />
<div class="separator" style="background-color: #f1fbff; clear: both; color: #030403; font-family: Verdana, sans-serif; font-size: 12.4799995422363px; line-height: 19.9679985046387px; text-align: center;">
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<span style="background-color: #f1fbff; color: #030403; font-family: Verdana, sans-serif; font-size: 12.4799995422363px; line-height: 19.9679985046387px;">第二十五章 轉撥計價與平衡式計分卡</span><br />
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<strong style="background-color: #f1fbff; color: #030403; font-family: Verdana, sans-serif; font-size: 12.4799995422363px; line-height: 19.9679985046387px;">解答</strong><br />
<a href="https://drive.google.com/file/d/0B7NG3jyKNrRid2gzU1ZVb053Qk0/view?usp=sharing">第十五章 銷貨毛利差異分析與生產力衡量</a><br />
<a href="https://drive.google.com/file/d/0B7NG3jyKNrRiRkZKOENyLUhwRDQ/view?usp=sharing">第十六章 變動成本法</a><br />
<div>
<span style="background-color: #f1fbff; color: #030403; font-family: Verdana, sans-serif; font-size: 12.4799995422363px; line-height: 19.9679985046387px;"><a href="https://drive.google.com/file/d/0B7NG3jyKNrRiWjFpei1FdzE5Ums/view?usp=sharing">第十七章 攸關成本</a></span></div>
<span style="background-color: #f1fbff; color: #030403; font-family: Verdana, sans-serif; font-size: 12.4799995422363px; line-height: 19.9679985046387px;"><a href="https://drive.google.com/file/d/0B7NG3jyKNrRiLUFNN19ySUt5aXc/view?usp=sharing">第十八章 訂價決策</a></span><br />
<span style="background-color: #f1fbff; color: #030403; font-family: Verdana, sans-serif; font-size: 12.4799995422363px; line-height: 19.9679985046387px;"><a href="https://drive.google.com/file/d/0B7NG3jyKNrRiZlZEZmtZTHhOWTQ/view?usp=sharing">第十九章 資本預算(I)—基本分析</a></span><br />
<span style="background-color: #f1fbff; color: #030403; font-family: Verdana, sans-serif; font-size: 12.4799995422363px; line-height: 19.9679985046387px;"><a href="https://drive.google.com/file/d/0B7NG3jyKNrRiUUVPa1EwUUgtdjA/view?usp=sharing">第二十章 資本預算(II)—延伸分析</a></span><br />
<span style="background-color: #f1fbff; color: #030403; font-family: Verdana, sans-serif; font-size: 12.4799995422363px; line-height: 19.9679985046387px;"><a href="https://drive.google.com/file/d/0B7NG3jyKNrRiR1g1ZTFPaHFrcEk/view?usp=sharing">第二十一章 不確定情況下之決策</a></span><br />
<span style="background-color: #f1fbff; color: #030403; font-family: Verdana, sans-serif; font-size: 12.4799995422363px; line-height: 19.9679985046387px;"><a href="https://drive.google.com/file/d/0B7NG3jyKNrRiT0lnSWNOU2xDNFk/view?usp=sharing">第二十二章 存貨管理</a></span><br />
<span style="background-color: #f1fbff; color: #030403; font-family: Verdana, sans-serif; font-size: 12.4799995422363px; line-height: 19.9679985046387px;"><a href="https://drive.google.com/file/d/0B7NG3jyKNrRicVRRSkxoeFJFeUE/view?usp=sharing">第二十三章 品質成本</a></span><br />
<span style="background-color: #f1fbff; color: #030403; font-family: Verdana, sans-serif; font-size: 12.4799995422363px; line-height: 19.9679985046387px;"><a href="https://drive.google.com/file/d/0B7NG3jyKNrRiaGY4TGhHMjJKNk0/view?usp=sharing">第二十四章 分權化與績效評估</a></span><br />
<span style="background-color: #f1fbff; color: #030403; font-family: Verdana, sans-serif; font-size: 12.4799995422363px; line-height: 19.9679985046387px;"><a href="https://drive.google.com/file/d/0B7NG3jyKNrRiTG9mTmwwTUhnVXM/view?usp=sharing">第二十五章 轉撥計價與平衡式計分卡</a></span>指南書局http://www.blogger.com/profile/13993969637574218543noreply@blogger.comtag:blogger.com,1999:blog-1024633458576527541.post-73027447481778718592014-09-12T15:01:00.001+08:002015-02-04T15:51:27.591+08:00社會企業管理<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhr83MOpnMz5MwRG_tn5Axx71wNdzKSasan6j6hYD5KclyQtGt_B4d1Yddh-oUI_lduVhTnXvUZ5FpVCJ_HNRZuzkvJbpnLfoqw1aWvUDF9YYVML-qvbG_YA1LQJUhclhBLLLC3_e7kJfNh/s1600/cover+-.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhr83MOpnMz5MwRG_tn5Axx71wNdzKSasan6j6hYD5KclyQtGt_B4d1Yddh-oUI_lduVhTnXvUZ5FpVCJ_HNRZuzkvJbpnLfoqw1aWvUDF9YYVML-qvbG_YA1LQJUhclhBLLLC3_e7kJfNh/s1600/cover+-.jpg" height="200" width="145" /></a></div>
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ISBN13: 978-986-6085-45-1|408pages|平裝|©2014|<br />
<br />
<b>作者</b><br />
黃德舜先生,現任國立中正大學企業管理學系教授<br />
鄭勝分先生,現任國立臺灣師範大學社會教育學系助理教授<br />
陳淑娟女士,現任國立台北科技大學、國立台北商業大學、銘傳大學、致理技術學院等校兼任助理教授<br />
吳佳霖女士,現任中華組織發展協會秘書長、白永恩神父社會福利基金會顧問、耕莘文教基金會資源發展顧問、勞動部多元就業開發方案及培力計畫審查委員<span style="font-family: 標楷體; font-size: 14pt; mso-ansi-language: ZH-TW; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-hansi-font-family: Calibri;"></span><span style="font-size: 14pt; mso-ansi-language: ZH-TW; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: 標楷體; mso-hansi-font-family: Calibri;"><o:p></o:p></span><br />
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<b>本書特色 </b><br />
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社會企業,簡言之就是透過有效的商業模式,據以解決特定的社會問題,故可能採取企業體,也可能指涉具備社會企業精神的非營利組織。社會企業的特殊性在於,其強調經濟目標必須鑲嵌於社會目標之中,而非一般營利事業的利潤最大化,或非營利組織為達使命,而可以遑論成本,爰社會企業乃介於一般營利事業與非營利組織之間的事業體,以營利事業經營的手法,創造和諧的社會。<br />
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非營利組織、社會企業及營利事業三者,因其使命目標不同故管理上的重點不同。非營利組織使用大量的志工,故志工管理甚為重要;又因其資金來源多為捐贈款或為補助款,故成本管理甚為重要。營利事業因面對市場的競爭,故策略管理、顧客關係管理、品質管理及薪酬管理皆為其重點管理工作。社會企業有其社會目標的存在,故公益創投的財務管理、含兼顧公益理念組織治理的人力資源管理及內外部資源整合管理等為其重點管理工作。<br />
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本書將社會企業分為两類,一為公益型社會企業,二為經濟型社會企業,前者的盈餘50%以上作為公益用途,後者盈餘10%以上作為公益用途;由財團法人或社團法人所支持成立的社會企業皆屬公益型社會企業為多,不僅以弱勢族群的照顧為優先,並能解決社會問題;經濟型社會企業是依公司法成立的公司組織,營運模式與一般營利事業沒有两樣,但其公司章程有明確規範盈餘10%以上作為公益用途,且在董事會成員中有一定比例的社會組織或非營利組織領域的學者或專家。<br />
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<b>目次</b><br />
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</span><br />
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<span style="font-family: "新細明體","serif"; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">第</span><span lang="EN-US"><span style="font-family: Calibri;">1</span></span><span style="font-family: "新細明體","serif"; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">章 社會企業定義及發展概論</span></div>
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<span style="font-family: "新細明體","serif"; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">第</span><span lang="EN-US"><span style="font-family: Calibri;">2</span></span><span style="font-family: "新細明體","serif"; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">章 台灣社會企業的發展與類型</span></div>
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<span style="font-family: "新細明體","serif"; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">第</span><span lang="EN-US"><span style="font-family: Calibri;">3</span></span><span style="font-family: "新細明體","serif"; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">章 社會企業政策發展與法律議題</span><span lang="EN-US"><o:p></o:p></span></div>
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</span><span style="font-family: "新細明體","serif"; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">第</span><span lang="EN-US"><span style="font-family: Calibri;">4</span></span><span style="font-family: "新細明體","serif"; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">章 社會企業與一般企業及</span><span lang="EN-US"><span style="font-family: Calibri;">NPO</span></span><span style="font-family: "新細明體","serif"; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">的異同</span><span lang="EN-US"><o:p></o:p></span><br />
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</span><span style="font-family: "新細明體","serif"; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">第</span><span lang="EN-US"><span style="font-family: Calibri;">5</span></span><span style="font-family: "新細明體","serif"; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">章 社會企業的價值創造及管理議題</span><br />
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<span style="font-family: "新細明體","serif"; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">第</span><span lang="EN-US"><span style="font-family: Calibri;">6</span></span><span style="font-family: "新細明體","serif"; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">章 社會企業的營運模式</span><span lang="EN-US"><o:p></o:p></span></div>
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</span><span style="font-family: "新細明體","serif"; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">第7章 社會企業的經營策略及資源整合</span><br />
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<span style="font-family: "新細明體","serif"; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">第</span><span lang="EN-US"><span style="font-family: Calibri;">8</span></span><span style="font-family: "新細明體","serif"; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">章 社會企業的組織發展與人力資源管理</span><span lang="EN-US"><o:p></o:p></span></div>
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</span><span style="font-family: "新細明體","serif"; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">第</span><span lang="EN-US"><span style="font-family: Calibri;">9</span></span><span style="font-family: "新細明體","serif"; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">章 社會企業的財務及績效管理</span><span lang="EN-US"><o:p></o:p></span><br />
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</span><span style="font-family: "新細明體","serif"; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">第</span><span lang="EN-US"><span style="font-family: Calibri;">10</span></span><span style="font-family: "新細明體","serif"; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">章 社會企業的創業計劃及公益創投</span><span lang="EN-US"><o:p></o:p></span><br />
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</span><span style="font-family: "新細明體","serif"; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">第</span><span lang="EN-US"><span style="font-family: Calibri;">11</span></span><span style="font-family: "新細明體","serif"; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">章 社會企業個案分析</span><span lang="EN-US"><o:p></o:p></span><br />
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</span>指南書局http://www.blogger.com/profile/13993969637574218543noreply@blogger.comtag:blogger.com,1999:blog-1024633458576527541.post-88832575425531255642014-08-11T16:44:00.000+08:002015-03-06T15:25:36.459+08:00成本與管理會計 第六版 (上冊) <div class="separator" style="clear: both; text-align: center;">
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ISBN13: 978-986-6085-44-4|624pages|平裝|©2014|<br />
<b>作者</b><br />
鄭丁旺(國立政治大學會計學系教授)<br />
汪泱若(國立政治大學會計學系教授)<br />
張錫惠(美國德瑞索大學KPMG講座教授兼會計系主任)<br />
<br />
<b>本書特色 </b><br />
由於企業所面臨經營環境的變革,成本與管理會計之討論內容,不斷超脫傳統的範疇,相繼發展出更能符合實務需要的新觀念及新方法。例如及時化系統(JIT)、作業基礎成本制(ABC)、策略性成本管理(strategic cost management)及平衡式計分卡(Balanced Scorecard)等,在近年中已成為成本與管理會計學者爭相討論的課題。<br />
<br />
目前國內許多大專院校紛紛將成本會計與管理會計合而為一,主要係因此二項課程的講授內容實難劃分且多有重疊,有鑑於此,本書特以「成本與管理會計」名之。如有學校仍分二科授課,則建議「成本會計」課程之講授宜以一章至十四章為範圍,而第十五章至二十五章則留待「管理會計」講授,如此,除減輕學子之負擔,教師亦有充裕的時間詳述。而如學校僅開設「管理會計」課程,則不妨擷取本書上冊與成本觀念建立有關的部分講授,省略成本計算之繁雜章節,使學子在對「成本會計」有概略的認識後,即可進入「管理會計」的領域,此時本書下冊是非常合適的講授教材,這樣的畫分,對「教」「學」雙方面都會有更好的效果。<br />
<br />
本書各章的分析均以管理為重點,取材較一般成本或管理會計教材為新,內涵豐富,敘述清晰,適合各大專院校成本與(或)管理會計教學使用,書中較艱深的部分均彙整於各該章之附錄,任課教師可視學生需要,或基於實用性的考慮,自行調整講授。 <br />
<br />
<br />
<b>目次 </b><br />
<span lang="EN-US"><span style="font-family: Calibri;">Part 1</span></span><span style="font-family: "新細明體","serif"; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;"> 基本概念<br />CH1 成本會計概論<br />CH2 成本觀念與成本流程<br />CH3 成本習性分析 <br />CH4 成本-數量-利潤分析<br />Part 2 成本累積<br />CH5 分批成本制 <br />CH6 分步成本制 <br />CH7 損壞品、瑕疵品及殘料 <br />CH8 作業成本制與逆算成本制<br />Part 3 成本分攤<br />CH9 服務部門成本之分攤<br />CH10 作業基礎成本制與策略性成本管理<br />CH11 聯合成本之分攤 <br />Part 4 預算與標準成本<br />CH12 預算<br />CH13 標準成本制度(I)直接原料與直接人工成本<br />CH14 標準成本制度(Ⅱ)-製造費用 </span><br />
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<strong>解答</strong><br />
<span style="font-family: "新細明體","serif"; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 新細明體; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;"><a href="https://drive.google.com/file/d/0B7NG3jyKNrRiMXpMMVdYbnhaZGc/view?usp=sharing">CH1 成本會計概論</a><br /><a href="https://drive.google.com/file/d/0B7NG3jyKNrRiQURELW9QXzFzWkk/view?usp=sharing">CH2 成本觀念與成本流程</a><br /><a href="https://drive.google.com/file/d/0B7NG3jyKNrRieU1CWlYwdVA3Qjg/view?usp=sharing">CH3 成本習性分析 </a><br /><a href="https://drive.google.com/file/d/0B7NG3jyKNrRicThKcHlZVW9DTEU/view?usp=sharing">CH4 成本-數量-利潤分析</a><br /><a href="https://drive.google.com/file/d/0B7NG3jyKNrRiNEJqdFJZS1dHbTQ/view?usp=sharing">CH5 分批成本制</a><br /><a href="https://drive.google.com/file/d/0B7NG3jyKNrRiNVlVWGNJZ0lfVnM/view?usp=sharing">CH6 分步成本制</a> <br /><a href="https://drive.google.com/file/d/0B7NG3jyKNrRiUVpQZWNEWU51OVE/view?usp=sharing">CH7 損壞品、瑕疵品及殘料</a><br /><a href="https://drive.google.com/file/d/0B7NG3jyKNrRiMTdnc1AwNTN4MDQ/view?usp=sharing">CH8 作業成本制與逆算成本制</a><br /><a href="https://drive.google.com/file/d/0B7NG3jyKNrRiQmFxVDV5N0k0Sms/view?usp=sharing">CH9 服務部門成本之分攤</a><br /><a href="https://drive.google.com/file/d/0B7NG3jyKNrRid3l2R1BoYlptSVU/view?usp=sharing">CH10 作業基礎成本制與策略性成本管理</a><br /><a href="https://drive.google.com/file/d/0B7NG3jyKNrRicWdXUGZ5MXJseXc/view?usp=sharing">CH11 聯合成本之分攤</a> <br /><a href="https://drive.google.com/file/d/0B7NG3jyKNrRiVHduRWNyeFYxbmM/view?usp=sharing">CH12 預算</a><br /><a href="https://drive.google.com/file/d/0B7NG3jyKNrRiOVVKdUtmRGhScjQ/view?usp=sharing">CH13 標準成本制度(I)直接原料與直接人工成本</a><br /><a href="https://drive.google.com/file/d/0B7NG3jyKNrRiV01vT05UMHJaX28/view?usp=sharing">CH14 標準成本制度(Ⅱ)-製造費用</a></span>指南書局http://www.blogger.com/profile/13993969637574218543noreply@blogger.comtag:blogger.com,1999:blog-1024633458576527541.post-29188756948575306102014-02-10T10:26:00.000+08:002014-02-18T10:36:29.041+08:00餐旅會計學 修訂版
ISBN13: 978-986-6085-03-1|576pages|平裝|©2014|<P> <b>作者</b><br />
Weygandt.Kieso Kimmel.DeFranco<br />
<b>譯者</b><br />
張清和 現職:欣欣聯合會計師事務所會計師、國立暨南國際大學兼任助理教授級專業技術人員
<br />徐銘甫 現職:國立暨南國際大學兼任助理教授
<p>
<b>本書特色
</b><br />
本書《餐旅會計學》,作者將基本財務會計概念,以明確及具吸引力的方式加以說明,並敘述對任何成功的餐旅業而言,重要的一般財務會計和特殊會計議題;每章結尾的課後練習更可讓讀者實際應用所學。
本書不僅有助於學生學習及瞭解,更可提供學生在學校及未來在餐旅業的職涯中,所需要的知識。
<p><p>
<b>目次
</b><br />
第一章 餐旅會計 <br />
第二章 會計原則 <br />
第三章 記錄過程 <br />
第四章 帳戶調整 <br />
第五章 完成會計循環<br />
第六章 財務報表 <br />
第七章 財務報表分析 <br />
第八章 餐旅業存貨會計處理 <br />
第九章 存貨及成本計算 <br />
第十章 內部控制與現金 <br />
第十一章 應收與應付款項會計處理 <br />
第十二章 長期資產與無形資產 <br />
第十三章 獨資、合夥及公司組織<br />
指南書局http://www.blogger.com/profile/13993969637574218543noreply@blogger.comtag:blogger.com,1999:blog-1024633458576527541.post-89158853174913570522014-02-10T09:59:00.000+08:002014-02-18T10:00:48.468+08:00非營利組織稅務法規──所得稅理論與實務
ISBN13: 978-986-6085-40-6|638pages|平裝|©2014|<P> <b>作者</b><br />
林江亮 中原大學會計系教授<p>
<b>本書特色
</b><br />
由於目前市面上,有關非營利組織租稅法規之出版品並不多,因此對於想要深入了解此一領域的社會大眾而言,通常很難找到適合的書籍。有鑑於此,作者於是有撰寫專屬非營利組織租稅法規書籍的念頭,希望透過本書所提出的租稅規範建言,能更加完備我國非營利組織之租稅政策;藉由本書有系統的介紹,也可以讓非營利組織工作者與對非營利組織有興趣之社會大眾,都能更加了解非營利組織的租稅法規。
本書以所得稅為主軸,將非營利組織租稅分為五部份。第一部份為基本觀念篇,探討非營利組織之概論、興起及現況、租稅之基本概念。第二部份為租稅架構篇,探討租稅法之觀念與結構、中央稅之簡介及非營利組織中央稅之租稅優惠。第三部份為所得稅規範篇,探討非營利組織銷售貨物或勞務以外所得之租稅優惠、免稅標準有關支出占收入比例計算及課稅所得計算之議題。第四部份為所得稅實務篇,探討非營利組織所得稅申報與扣繳實務,並說明機關團體所得稅規範之爭議與建議。第五部份為非營利組織租稅法規附錄篇,列示本書所提及之法律命令與財政部函令之索引與內容。
本書(非營利租織租稅法規-所得稅之理論與實務)與「非營利租織租稅理論與實務」一書,不管是章節及內容,皆有相當程度的差異。為了讓讀者能有效理解非營利組織所得稅之相關規範,本書亦提供最新之法規命令及解釋函令,因此讀者將能快速取得及吸收所需之專業知識。最後本書也提供相當多的釋例及實務上所需之表格,因此對於讀者實務工作之充實與精進,也有相當程度的助益。
<p><p>
<b>目次
</b><br />
第一部份 非營利組織基本觀念篇<br />
第一章 非營利組織之概論<br />
第二章 非營利組織之興起與現況<br />
第三章 租稅之基本概念<br />
第二部份 非營利組織租稅架構篇<br />
第四章 租稅法之觀念與結構<br />
第五章 我國中央稅之簡介<br />
第六章 非營利組織中央稅之租稅優惠<br />
第三部份 非營利組織所得稅規範篇 <br />
第七章 非營利組織銷售貨物或勞務以外所得之租稅優惠 <br />
第八章 免稅標準支出比例計算之探討 <br />
第九章 免稅標準課稅所得額計算之探討 <br />
第四部份 非營利組織所得稅實務篇 <br />
第十章 機關團體所得稅申報實務 <br />
第十一章 非營利組織所得稅扣繳實務 <br />
第十二章 非營利組織所得稅徵課之探討 <br />
第五部份 非營利組織租稅法規附錄篇 <br />
指南書局http://www.blogger.com/profile/13993969637574218543noreply@blogger.comtag:blogger.com,1999:blog-1024633458576527541.post-82295563086490306962014-02-10T09:35:00.000+08:002014-02-18T09:39:06.574+08:00中國公司治理入門
ISBN13: 978-986-6085-42-0|308pages|平裝|©2014|<P> <b>作者</b><br />
戚務君 國立政治大學會計系教授<p>
<b>本書特色
</b><br />
這是一本與讀者一同學習的心得紀錄。
一開始撰寫這本書——中國公司治理入門——的目的非常簡單:想要了解這個看似熟悉,然而卻又陌生的國家的資本市場。
隨著中國的新興與崛起,近年來,頂級的會計期刊如Accounting Review ,Journal of Accounting and Economics 以及Journal of Accounting Research 等,均已陸續刊登一些以中國為研究樣本的學術文章。
雖然對於已經了解台灣公司治理環境與現況的讀者而言,當打算探索中國的公司治理問題時,本質上並不會有進入障礙的,然而無論兩岸在背景環境或者制度上的差異,還是有某些令我們困擾的概念差異。本書主旨期望能為有興趣的讀者能收事半功倍之效。最後也從會計研究的視野來介紹自1978 年「改革開放」後的中國,冀望提供讀者一個從會計角度來了解中國的觀點。<p><p>
<b>目次
</b><br />
CH1 從股權結構與會計研究看中國的導讀
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CH2 中國政府對國有企業管理的沿革:從放權讓利到股份制企業<br />
CH3 中國政府對國有企業管理的沿革:國有資產監督管理委員會
<br />
Ch4 政治關聯性對中國企業的影響<br />
CH5 中國證監會對上市企業的行政監管<br />
CH6 中國董事會:法規制度與實證研究<br />
CH7 中國高階主管薪酬:法規制度與研究<br />
CH8 企業併購與公司治理<br />
CH9 影響中國審計市場之產業政策的介紹<br />
CH10 中國審計意見規範之沿革與實證研究
指南書局http://www.blogger.com/profile/13993969637574218543noreply@blogger.comtag:blogger.com,1999:blog-1024633458576527541.post-7163453596899256682013-04-24T15:43:00.000+08:002013-05-02T10:44:22.646+08:00指南書局 2013 圖書目錄<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEi_qJE_IentayEfX9QHgiyxp5dsXi0F2gbn1OlD6_WGZ0UvudQGCbNCF6DjJhLKHE_7SuLiFsATEeW1bthk5nBMa61rMFadZXF83q4AbGL1Bj8jzHMey9XeOs1ZqXKq5HfIBVCmw4t2O7Nc/s1600/%E5%B0%81%E9%9D%A2(%E8%BD%89%E5%A4%96%E6%A1%86)+%E6%8B%B7%E8%B2%9D.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="320" lwa="true" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEi_qJE_IentayEfX9QHgiyxp5dsXi0F2gbn1OlD6_WGZ0UvudQGCbNCF6DjJhLKHE_7SuLiFsATEeW1bthk5nBMa61rMFadZXF83q4AbGL1Bj8jzHMey9XeOs1ZqXKq5HfIBVCmw4t2O7Nc/s320/%E5%B0%81%E9%9D%A2(%E8%BD%89%E5%A4%96%E6%A1%86)+%E6%8B%B7%E8%B2%9D.jpg" width="230" /></a><br />
<br />
<a href="https://docs.google.com/file/d/0B7NG3jyKNrRiWDhtT0ctMzlJbUk/edit?usp=sharing">總目錄</a><br />
<a href="https://docs.google.com/file/d/0B7NG3jyKNrRiNUhJcVdSSmNpZWM/edit?usp=sharing">會計</a><br />
<a href="https://docs.google.com/file/d/0B7NG3jyKNrRiMVBKbUl1U2hDV2M/edit?usp=sharing">財務</a><br />
<a href="https://docs.google.com/file/d/0B7NG3jyKNrRidGtoTE9oV3B2V1U/edit?usp=sharing">經濟</a><br />
<a href="https://docs.google.com/file/d/0B7NG3jyKNrRiQlRxYkNUd1pKejQ/edit?usp=sharing">管理</a><br />
<a href="https://docs.google.com/file/d/0B7NG3jyKNrRiWnRtWi1iNm5ub3c/edit?usp=sharing">數統</a><br />
<a href="https://docs.google.com/file/d/0B7NG3jyKNrRiX2V0UW5rdzhjMnM/edit?usp=sharing">電腦</a><br />
<a href="https://docs.google.com/file/d/0B7NG3jyKNrRiZEVBVnBUX2pvNWs/edit?usp=sharing">餐旅</a><br />
<a href="https://docs.google.com/file/d/0B7NG3jyKNrRieFZNZEU4TVloWTg/edit?usp=sharing">社科</a>指南書局http://www.blogger.com/profile/13993969637574218543noreply@blogger.comtag:blogger.com,1999:blog-1024633458576527541.post-71151038897166097812013-04-17T14:11:00.000+08:002013-05-17T14:16:54.578+08:00Financial Accounting 13/e - IE<br />
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ISBN13: 9781285073088|944Pages|paperback|©2013|<br />
<br />
<br />
<strong>Author</strong><br />
James M.Reeve; Carl S.Warren; Jonathan E.Duchac <br />
<strong><br /></strong><strong>Description </strong><br />
Activate Learning with Warren/Reeve/Duchac's, "Financial Accounting, 13e, International Edition!" "Market-leading Financial Accounting, International Edition" has been on the forefront of innovation and change based on the needs of today's teaching and learning environment. Warren offers students clear guidance to complete homework with an efficient presentation for today's learner. The high impact writing style and streamlined design makes important information accessible, with a focus on providing the best and most complete examples. The Complete Learning System in "Financial Accounting, International Edition" and Cengage NOW is built around the way students use textbooks and online resources to learn, study and complete homework, allowing them to achieve ultimate success in this course. New to this edition, the authors created innovative, unique content that is focused on unique student and instructor needs before and after lecture - and the type of activities best-suited to each point in learning. <br />
<br />
<strong>Table of Contents</strong><br />
Chapter 1. Introduction to Accounting and Business<br />
Chapter 2. Analyzing Transactions<br />
Chapter 3. The Adjusting Process<br />
Chapter 4. Completing the Accounting Cycle<br />
Chapter 5. Accounting Systems<br />
Chapter 6. Accounting for Merchandising Businesses<br />
Chapter 7. Inventories<br />
Chapter 8. Sarbanes-Oxley, Internal Control, and Cash<br />
Chapter 9. Receivables<br />
Chapter 10. Fixed Assets and Intangible Assets<br />
Chapter 11. Current Liabilities and Payroll<br />
Chapter 12. Accounting for Partnerships and Limited Liability Companies<br />
Chapter 13. Corporations:Organization, Stock Transactions, and Dividends<br />
Chapter 14. Long-Term Liabilities:Bonds and Notes<br />
Chapter 15. Investments and Fair Value Accounting Mornin’Joe<br />
Chapter 16. Statement of Cash Flows<br />
Chapter 17. Financial Statement Analysis指南書局http://www.blogger.com/profile/13993969637574218543noreply@blogger.comtag:blogger.com,1999:blog-1024633458576527541.post-83196117063267729622013-04-16T14:18:00.000+08:002014-02-18T09:32:19.658+08:00國際貿易原理與政策<br />
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ISBN13: 978-986-6085-32-1|444pages|平裝|©2013| <br />
<br />
<br />
<strong>作者</strong><br />
林炳文<br />
國立政治大學經濟學碩士<br />
現任:東吳大學國貿系專任教授<br />
<br />
林佳蓉<br />
南伊利諾大學企業管理博士<br />
現任:羅伯特‧摩里士大學管理學系專任助理教授<br />
<strong>本書特色</strong><br />
這是一本專為技職院校國際貿易導論課程所撰寫的教本:國際貿易原理與政策。為適應國際貿易發展新形勢,培養新世紀我國對外貿易所需的人才,滿足學生學習國際貿易知識的迫切需要,我們總結多年的教學經驗,撰寫此一教材。本書撰寫力求系統化全面性介紹國際貿易的理論古典學派觀點與新古典看法、引入規模經濟與不完全競爭市場新興的貿易理論、經濟增長與國際貿易、國際要素移動與國際生產、國際貿易演進史、貿易政策工具、關稅與非關稅貿易障礙的經濟分析、政府干預貿易的論據、最後介紹最近受到國際關注的貿易聯盟、貿易與環境主題。<br />
本書的重點在於決定國際貿易的各種理論發展與其實證檢定的交互關係。為了使本書的內容更能吸引讀者,幾乎每章至少附有一個個案,有些論題雖然重複討論,但由於這些實際的個案研究具有普遍和精簡性,所述的要點鮮明,與時俱進,其內容有突顯與強化理論發展與實證檢定之功,期望讀者領悟並能擴大理論視野。<br /><br />
<strong>目次</strong><br />
第1章 緒 論<br />
第2章 比較優勢原理:古典學派的觀點<br />
第3章 新古典貿易模型<br />
第4章 新古典貿易理論:四個核心命題<br />
第5章 技術差距、不完全競爭、及國際貿易<br />
第6章 經濟增長與國際貿易<br />
第7章 國際要素移動與國際生產<br />
第8章 貿易政策演進史<br />
第9章 貿易政策工具<br />
第10章 關稅的經濟分析<br />
第11章 非關稅貿易障礙<br />
第12章 政府干預貿易的論據<br />
第13章 貿易聯盟<br />
第14章 貿易與環境:是全球化綠色了嗎?<br />
指南書局http://www.blogger.com/profile/13993969637574218543noreply@blogger.comtag:blogger.com,1999:blog-1024633458576527541.post-60636451043536655292013-04-02T10:44:00.000+08:002013-05-02T10:56:38.891+08:00投資學 第三版<br />
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ISBN13: 978-986-6085-29-1|634pages|平裝|©2013| <br />
<br />
<br />
<strong>作者</strong><br />
徐燕山<br />
美國愛荷華大學財務博士<br />
現任:國立政治大學財務管理系教授<br />
<br />
<strong>本書特色</strong><br />
第三版更新與增補近期的資本市場資料與範例內容,<br />
第三版的撰寫仍然遵循下列三個原則:<br />
‧介紹一套整合型的投資決策流程<br />
‧使用本土市場的相關資料,連接投資理論與實務<br />
‧應用投資原理與原則於日常投資活動上<br />
另外,第三版也針對讀者與採用教授的寶貴建議,做下列內容的調整與增補:<br />
‧刪減一些理論的證明<br />
‧增加國內公司範例<br />
‧更新與增補近期的資本市場資料與範例內容<br />
本書適用在大專院校二學分或三學分的投資學導論課程與金融市場課程。<br />
<br />
<strong>目次</strong><br />
第一篇 投資環境總論<br />
第1 章 投資導論<br />
第2 章 金融市場與有價證券<br />
第3 章 證券市場<br />
第4 章 共同基金與受益證券<br />
第二篇 固定收益證券<br />
第5 章 利率與利率期間結構<br />
第6 章 債券的特性與評價<br />
第7 章 利率風險與債券的投資管理<br />
第三篇 權益證券<br />
第8 章 股票評價模型介紹<br />
第9 章 股票基本分析<br />
第10 章 技術分析、市場效率性與股價行為<br />
第四篇 衍生性金融商品<br />
第11 章 選擇權與認購(售)權證<br />
第12 章 選擇權的評價模型<br />
第13 章 期貨與交換契約<br />
第五篇 投資組合理論與管理<br />
第14 章 風險規避與投資行為<br />
第15 章 投資組合管理<br />
第16 章 資本資產評價模型及套利評價理論<br />
第六篇 投資專題<br />
第17 章 投資績效評估指南書局http://www.blogger.com/profile/13993969637574218543noreply@blogger.comtag:blogger.com,1999:blog-1024633458576527541.post-45099912614935058322013-04-01T16:40:00.000+08:002013-05-09T16:43:50.096+08:00租稅法規<br />
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ISBN13: 978-986-6085-33-8|536pages|Paperback|©2013<br /><br /><strong>作者</strong><br />許金源(中華民國記帳士全國聯合會法制室主任委員)<br /><span style="font-family: '新細明體', 'serif'; mso-ansi-language: EN-US; mso-ascii-font-family: 'Times New Roman'; mso-bidi-font-family: 'Times New Roman'; mso-bidi-language: AR-SA; mso-fareast-language: ZH-TW; mso-font-kerning: 1.0pt; mso-hansi-font-family: 'Times New Roman';"></span>張瑪利(明新科技大學工業工程與管理系 講師)<br /><br /><br /><strong>本書特色</strong><br />本科考試範圍包含:一、所得稅法及其施行細則【綜所稅與營所稅】;二、營利事業所得稅查核準則;三、加值型及非加值型營業稅法及其施行細則,考題是以「申論與計算」模式;四、遺產贈與稅法及其施行細則;五、稅捐稽徵法及其施行細則;六、所得基本稅條例及其施行細則。考題是以「選擇題」模式為主。<br />本書以跳脫一般刻版模式的形式,是以「易讀、易學、易記、易懂、易算」的方式,讓莘莘學子能在快樂中學習。本書的特色如下:<br />一、易讀易記:化繁為簡。本書避免冗長條文,將之分割為各點說明。<br />二、提綱挈領:強調結構性分析。給與註記,易於篩選與提示。<br />三、學習輔助:重點整理,計算範例,收學習效果。 <br />四、一舉兩得:理論與實務並重。附錄稅捐單位之解釋函令與新知趣聞,補充說明;並在各主題後,羅列歷屆考題,可一窺考題趨勢。<br />
<br /><strong>目次</strong><br />第1章 加值型及非加值型營業稅法<br />第2章 所得稅法─綜合所得稅<br />第3章 所得稅法─營利事業所得稅<br />第4章 所得稅法─稽徵程序<br />第5章 營利事業所得稅查核準則<br />第6章 所得稅法─所得基本稅額條例<br />第7章 遺產贈與稅<br />第8章 稅捐稽徵法指南書局http://www.blogger.com/profile/13993969637574218543noreply@blogger.comtag:blogger.com,1999:blog-1024633458576527541.post-28833178095465899412013-04-01T16:38:00.000+08:002013-05-09T16:39:12.706+08:00記帳相關法規<br />
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ISBN13: 978-986-6085-35-2|240pages|Paperback|©2013<br /><br /><strong>作者</strong><br />許金源(中華民國記帳士全國聯合會法制室主任委員)<br /><span style="font-family: '新細明體', 'serif'; mso-ansi-language: EN-US; mso-ascii-font-family: 'Times New Roman'; mso-bidi-font-family: 'Times New Roman'; mso-bidi-language: AR-SA; mso-fareast-language: ZH-TW; mso-font-kerning: 1.0pt; mso-hansi-font-family: 'Times New Roman';"></span>張瑪利(明新科技大學工業工程與管理系 講師)<br /><br /><br /><strong>本書特色</strong><br />本科考試範圍包含:一、記帳士法及其施行細則;二、商業會計法;三、商業會計處理準則;四、行政程序法;五、公司登記與認許;六、商業登記法及其施行細則;七、職業倫理道德,考題是以「選擇題」 模式為主。<br />本書以跳脫一般刻版模式的形式,是以「易讀、易學、易記、易懂、易算」的方式,讓莘莘學子能在快樂中學習。本書的特色如下:<br />一、易讀易記:化繁為簡。本書避免冗長條文,將之分割為各點說明。<br />二、提綱挈領:強調結構性分析。給與註記,易於篩選與提示。<br />三、學習輔助:重點整理,計算範例,收學習效果。 <br />四、一舉兩得:理論與實務並重。附錄稅捐單位之解釋函令與新知趣聞,補充說明;並在各主題後,羅列歷屆考題,可一窺考題趨勢。<br />
<br /><strong>目次</strong><br />第一篇 記帳士法<br />第1章 總則<br />第2章 登錄<br />第3章 業務及責任<br />第4章 公會<br />第5章 懲處<br />第6章 附則<br />第二篇 商業登記法<br />第三篇 商業會計法<br />第1章 總則<br />第2章 會計憑證<br />第3章 會計帳簿<br />第4章 會計科目及財務報表<br />第5章 會計事務處理程序<br />第6章 入帳基礎<br />第7章 損益計算<br />第8章 決算及審核<br />第9章 罰則<br />第四篇 商業會計處理準則<br />第1章 總則<br />第2章 會計憑證<br />第3章 會計帳簿<br />第4章 會計科目及財務報表之編製<br />第5章 附則<br />第五篇 行政程序法<br />第六篇 公司之登記及認許<br />第七篇 公司之登記及認許辦法指南書局http://www.blogger.com/profile/13993969637574218543noreply@blogger.comtag:blogger.com,1999:blog-1024633458576527541.post-62989954581733740552013-04-01T16:20:00.000+08:002013-05-09T16:38:49.100+08:00租稅申報實務<br />
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ISBN13: 978-986-6085-34-5|462pages|Paperback|©2013<br />
<br />
<strong>作者</strong><br />
許金源(中華民國記帳士全國聯合會法制室主任委員)<br />
<span style="font-family: '新細明體', 'serif'; mso-ansi-language: EN-US; mso-ascii-font-family: 'Times New Roman'; mso-bidi-font-family: 'Times New Roman'; mso-bidi-language: AR-SA; mso-fareast-language: ZH-TW; mso-font-kerning: 1.0pt; mso-hansi-font-family: 'Times New Roman';"></span>張瑪利(明新科技大學工業工程與管理系 講師)<br />
<br />
<br />
<strong>本書特色</strong><br />
本科考試範圍包含:一、所得稅法及其施行細則【綜所稅與營所稅】;二、營利事業所得稅查核準則;三、加值型及非加值型營業稅法及其施行細則,考題是以「申論與計算」模式為主。<br />
本書以跳脫一般刻版模式的形式,是以「易讀、易學、易記、易懂、易算」的方式,讓莘莘學子能在快樂中學習。本書的特色如下:<br />
一、易讀易記:化繁為簡。本書避免冗長條文,將之分割為各點說明。<br />
二、提綱挈領:強調結構性分析。給與註記,易於篩選與提示。<br />
三、學習輔助:重點整理,計算範例,收學習效果。 <br />
四、一舉兩得:理論與實務並重。附錄稅捐單位之解釋函令與新知趣聞,補充說明;並在各主題後,羅列歷屆考題,可一窺考題趨勢。<br />
<br />
<strong>目次</strong><br />
第1章 加值型及非加值型營業稅法<br />
第2章 所得稅法─綜合所得稅<br />
第3章 所得稅法─營利事業所得稅<br />
第4章 所得稅法─稽徵程序<br />
第5章 營利事業所得稅查核準則 <br />
第6章 所得稅法─所得基本稅額條例指南書局http://www.blogger.com/profile/13993969637574218543noreply@blogger.comtag:blogger.com,1999:blog-1024633458576527541.post-9903009508109737732013-03-05T14:48:00.000+08:002013-05-14T14:56:00.504+08:00Supervision in the Hospitality Industry, 7/e<div class="separator" style="clear: both; text-align: center;">
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ISBN13: 978-1118071786 |506Pages|Hardcover|©2012|<br /><br /><strong>Author</strong><br />John R. Walker - University of South Florida<br />Jack E. Miller<br />
<strong></strong><strong></strong><br /><strong>Description </strong><br />Supervision in the Hospitality Industry: Leading Human Resources, 7th Edition focuses on the different roles of employees from beginning leaders, newly promoted supervisor, or anyone planning a career in the hospitality field. The text is enhanced from previous issues with more industry examples and the addition of key word definitions. It offers several new chapters on topics such as supervisors as leaders; goal setting; supervisory communication; suggestions for improving communications and social media communications; drivers of diversity; multiculturalism; social media recruiting; hiring suggestions; evaluating on-the-job performance and performance improvement; behaviors of leaders; team building; teaching methods for training; causes of conflict in the workplace; critical thinking example and question on discipline; supervising employees; supervisors delegating; and common mistakes in delegating.<br />
<br /><strong>Table of Contents</strong><br />
Part 1 Supervision <br />Ch 1 The supervisor as manager <br />Ch 2 The supervisor as leader <br />Ch 3 Planning, organizing, and goal setting <br />Ch 4 Communicating effectively <br />Part 2 Equal opportunity, diversity, recruitment, and performance standards <br />Ch 5 Equal opportunity laws and diversity <br />Ch 6 Recruitment, selection, and orientation <br />Ch 7 Performance effectiveness<br />Part 3 Creating a positive work environment <br />Ch 8 Motivation <br />Ch 9 Supervising teams, teambuilding, and coaching <br />Ch10 Employee training and development <br />Ch11 Conflict management, resolution, and prevention <br />Part 4 Maintaining high performance <br />Ch12 Discipline <br />Ch13 Decision making and control <br />Ch14 Delegating指南書局http://www.blogger.com/profile/13993969637574218543noreply@blogger.comtag:blogger.com,1999:blog-1024633458576527541.post-71864257656159800322013-02-26T14:28:00.000+08:002013-04-24T14:28:37.662+08:00Business Intelligence <br />
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ISBN13: 978-0470461709 |295Pages|paperback|©2009|<br /><br /><strong>Author</strong><br />Rajiv Sabherwal - Ph. D. University of Missouri-St. Louis<br />Irma Becerra - Fernandez - Ph. D. Florida International University<br />
<strong></strong><br /><strong>Description </strong><br />Business Intelligence: Practices, Technologies, & Management, 1e presents a concise coverage of business intelligence for a widely emerging MIS course at graduate and undergraduate levels. The text provides a foundation for the business intelligence course by supplying an understanding of the basic concepts and technology that comprise business intelligence. Author suggested readings and cases compliment the book to appeal to a variety of courses.<br />Utilizes a wide variety of examples to illustrate BI capabilities, technologies, and impacts. <br />Each chapter will include a set of Review Exercises and a set of Applications Exercises. <br />• The review exercises ate intended to assess the students basic understanding of the material covered in each chapter. <br />• The Application Exercises would be if two types: (a) exercise in which we will describe real or fictitious organizational situation, and ask the student to provide recommendations for the organization; and (b) exercises which would require students to conduct some basics research using the internet to develop solutions. <br />
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<strong>Table of Contents</strong><br />Part 1 Introduction to business intelligence<br />Ch 1 Business intelligence and its impacts<br />Ch 2 Business intelligence capabilities<br />Part 2 Technologies enabling business intelligence<br />Ch 3 Technologies enabling organizational memory<br />Ch 4 Technologies enabling information integration<br />Ch 5 Technologies enabling insights and decisions<br />Ch 6 Technologies enabling presentation<br />Part 3 Management and future of business intelligence<br />Ch 7 Business intelligence tools and vendors<br />Ch 8 Development of business intelligence<br />Ch 9 Management of business intelligence<br />Ch10 The future of business intelligence<br />
指南書局http://www.blogger.com/profile/13993969637574218543noreply@blogger.comtag:blogger.com,1999:blog-1024633458576527541.post-82495306943900834942013-02-25T14:22:00.000+08:002013-03-25T14:23:02.033+08:00An Introduction to Analysis of Financial Data with R<br />
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ISBN13: 9780470890813 |416pages|hardcover|©2013|<br /><br /><strong>Author</strong><br />RUEY S. TSAY, PhD<br />
<br /><strong>Description </strong><br />
Written by one of the leading experts on the topic, An Introduction to Analysis of Financial Data with R explores basic concepts of visualization of financial data. Through a fundamental balance between theory and applications, the book supplies readers with an accessible approach to financial econometric models and their applications to real-world empirical research.<br />The author supplies a hands-on introduction to the analysis of financial data using the freely available R software package and case studies to illustrate actual implementations of the discussed methods. The book begins with the basics of financial data, discussing their summary statistics and related visualization methods. Subsequent chapters explore basic time series analysis and simple econometric models for business, finance, and economics as well as related topics including:<br />‧Linear time series analysis, with coverage of exponential smoothing for forecasting and methods for model comparison <br />‧Different approaches to calculating asset volatility and various volatility models <br />‧High-frequency financial data and simple models for price changes, trading intensity, and realized volatility <br />‧Quantitative methods for risk management, including value at risk and conditional value at risk <br />‧Econometric and statistical methods for risk assessment based on extreme value theory and quantile regression<br />Throughout the book, the visual nature of the topic is showcased through graphical representations in R, and two detailed case studies demonstrate the relevance of statistics in finance. A related website features additional data sets and R scripts so readers can create their own simulations and test their comprehension of the presented techniques.<br />An Introduction to Analysis of Financial Data with R is an excellent book for introductory courses on time series and business statistics at the upper-undergraduate and graduate level. The book is also an excellent resource for researchers and practitioners in the fields of business, finance, and economics who would like to enhance their understandingof financial data and today's financial markets.<br />
<br />
<strong>Table of Contents</strong><br />
Ch1 Financial data and their properties <br />Ch 2 Linear models for financial time series <br />Ch 3 Case studies of linear time series <br />Ch 4 Asset volatility and volatility models <br />Ch 5 Applications of volatility models <br />Ch 6 High frequency financial data <br />Ch 7 Value at risk
指南書局http://www.blogger.com/profile/13993969637574218543noreply@blogger.comtag:blogger.com,1999:blog-1024633458576527541.post-34672031075031026072013-02-24T15:00:00.000+08:002013-04-24T15:04:43.976+08:00Foundations of Strategy, 6/e<br />
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ISBN13: 978-0470971277 |520Pages|paperback|©2012|<br /><br /><strong>Author</strong><br />Robert M. Grant - Georgetown University<br />Judith Jordan - University of Bristol<br />
<br /><strong>Description </strong><br />
Foundations of Strategy is a new concise text aimed at both undergraduate students and Masters students. With the needs of these students in mind, Robert Grant and Judith Jordan write in an accessible style, with a clear, comprehensive approaChand sound theoretical depth. <br />Extensive teaching materials suChas Case Teaching notes, an Instructor's Manual, Test Bank and PPT slides are available on an accompanying website - <a href="http://www.foundationsofstrategy.com/">www.foundationsofstrategy.com</a> <br />The website also features extra, longer cases written by Robert Grant and access to a simulation for use in teaching.<br />Students have access to the entire text as an e-book with embedded video clips for eaChcase study, and self test questions to check understanding.<br />
<br />
<strong>Table of Contents</strong><br />
Ch 1 The concept of strategy <br />Ch 2 Industry analysis <br />Ch 3 Resources and capabilities <br />Ch 4 The nature and sources of competitive advantage <br />Ch 5 Business strategies in different industry and sectoral contexts <br />Ch 6 Technology-based industries and the management of innovation <br />Ch 7 Corporate strategy <br />Ch 8 Global strategies and the multinational corporation <br />Ch 9 Realising strategy <br />Ch10 Current trends in strategic management指南書局http://www.blogger.com/profile/13993969637574218543noreply@blogger.comtag:blogger.com,1999:blog-1024633458576527541.post-89049796753900190182013-02-24T14:56:00.000+08:002013-04-24T14:59:55.781+08:00Effective Leadership, 5/e - IE<br />
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ISBN: 978-1111969769 |522Pages|paperback|©2013|<br /><br /><strong>Author</strong><br />Christopher F. Achua - University of Virginia's College at Wise<br />Robert N. Lussier - Springfield College<br /><br /><strong>Description </strong><br />
<strong></strong>The most practical leadership textbook on the market, Effective Leadership, 5 /e International Edition, uses a unique three-pronged approaChto teaChleadership concepts and theory, and takes students to the next level by developing their competencies in applying the concepts and development leadership skills they can immediately start using in their personal and professional lives. The authors combine traditional theory with cutting-edge leadership topics in a concise presentation that is packed with real-world examples. The text constantly puts the student in the leadership role engaging them in applying the concepts, as well as providing step-by-step behavior models for effectively handling leadership functions. Effective Leadership, 5/e International Edition's innovative three-pronged approaChprovides the greatest array and quality of learning opportunities.<br />
<br /><strong>Table of Contents</strong><br />Part 1 Individuals as leaders <br />Ch 1 Who is a leader?<br />Ch 2 Leadership ethics and traits<br />Ch 3 Leadership motivation and behavior <br />Ch 4 Contingency theories in leadership<br />Ch 5 Influencing: politics, power, negotiation, and networking <br />Part 2 Team leadership <br />Ch 6 Coaching, communication, and conflict skills <br />Ch 7 Followership and leader-member exchange<br />Ch 8 Self-Managed teams and team leadership <br />Part 3 Leadership in organizations <br />Ch 9 Transformational and charismatic leadership <br />Ch10 Leadership of ethics, diversity, and culture <br />Ch11 Change management and strategic leadership <br />Ch12 The learning organization and crisis leadership指南書局http://www.blogger.com/profile/13993969637574218543noreply@blogger.comtag:blogger.com,1999:blog-1024633458576527541.post-27360643687526864492013-02-24T14:52:00.000+08:002013-04-24T14:56:03.315+08:00Operations Management, 7/e - ISV<br />
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ISBN: 978-0470646236|7810Pages|paperback|©2011|<br /><br /><strong>Author</strong><br />Roberta S. Russell - Virginia Tech, Pamplin College of Business<br />Bernard W. Taylor - Virginia Tech, Pamplin College of Business<br />
<br /><strong>Description </strong><br />Russell and Taylor's Operations Management, 7th edition is designed to teach students how to analyze processes, ensure quality, create value, and manage the flow of information, products in the context of creating value along the supply chain and making companies more successful. <br />Russell and Taylor explain and clearly demonstrate how a successful operations manager manages and how to use quantitative techniques and technology when applicable. Most importantly, the authors make the quantitative topics easy for students to understand and the mathematical applications less intimidating. With WileyPLUS, students can practice and complete homework in an automated online environment that facilitates learning and understanding, while integrating the eBook and student resources.<br />
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<strong>Table of Contents</strong><br />
Part 1 Operations management<br />Ch 1 Operations and supply Chain management introduction<br />Ch 2 Quality and quality management<br />Ch 3 Process capability and statistical process control<br />Ch 4 Designing products<br />Ch 5 Designing services<br />Ch 6 Process design and technology<br />Ch 7 Capacity and facilities planning<br />Ch 8 HR in operations management<br />Ch 9 Managing projects<br />Part 2 Supply Chain management<br />Ch10 Strategic supply Chain management and design<br />Ch11 Supply Chain procurement and distribution globalization<br />Ch12 Forecasting<br />Ch13 Role of inventory management<br />Ch14 Aggregate sales and operations planning<br />Ch15 Resource planning systems<br />Ch16 Lean system methods<br />Ch17 Scheduling<br />
指南書局http://www.blogger.com/profile/13993969637574218543noreply@blogger.comtag:blogger.com,1999:blog-1024633458576527541.post-43111880131224634272013-02-24T14:49:00.000+08:002013-04-24T14:52:10.415+08:00Business & Society : Ethics & Stakeholder Management, 8/e <br />
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ISBN: 978-0538466769 |888Pages|paperback|©2012|<br /><br /><strong>Author</strong><br />Archie B. Carroll - Rutgers University<br />Ann K. Buchholtz - University of Georgia<br />
<br /><strong>Description </strong><br />
Demonstrate for your students the importance of business ethics, sustainability and stakeholder management from a strong managerial perspective with Carroll/Buchholtz's "Business and Society: Ethics and Stakeholder Management, 8/e, International Edition". Students learn how effective business decision makers balance and protect the interests of various stakeholders, including investors, employees, the community, and the environment - particularly as business recovers from a perilous financial period. Proven content emphasizes the social, legal, political, and ethical responsibilities of a business to both external and internal stakeholder groups. The authors effectively balance strong coverage of ethics and the stakeholder model with a new focus on one of business' most recent, urgent mandates: sustainability. This edition's new sustainability clearly reflects the interconnectivity between business and the natural, social, and financial environments, illustrating how all three must be maintained in balance to sustain current and future generations.<br />
<br /><strong>Table of Contents</strong><br />Ch 1 The business and society relationship <br />Ch 2 Corporate citizenship: social responsibility, responsiveness, and performance <br />Ch 3 The stakeholder approaChto business, society, and ethics <br />Ch 4 Corporate governance: foundational issues <br />Ch 5 Strategic management and corporate public affairs <br />Ch 6 Issues management and crisis management <br />Ch 7 Business ethics fundamentals<br />Ch 8 Personal and organizational ethics <br />Ch 9 Business ethics and technology <br />Ch10 Ethical issues in the global arena <br />Ch11 Business, government, and regulation <br />Ch12 Business Influence on Government and Public Policy <br />Ch13 Consumer stakeholders: information issues and responses <br />Ch14 Consumer stakeholders: product and service issues <br />Ch15 The natural environment as stakeholder<br />Ch16 Business and community stakeholders<br />Ch17 Employee stakeholders and workplace issues <br />Ch18 Employee stakeholders: privacy, safety, and health<br />Ch19 Employment discrimination and affirmative action指南書局http://www.blogger.com/profile/13993969637574218543noreply@blogger.com