參考文獻 |
參考文獻
中文:
1. 朱師右 (2020),2020 年臺灣資訊服務暨軟體業產值觀測,資策會產業情報研究所。
2. 李建華 (1994),利潤中心制度與應用,七版,清華管理科學圖書中心。
3. 宋英銓 (2008),台灣某一電子企業集團的策略性移轉計價之研究,國立中興大學高階經理人碩士在職專班碩士論文。
4. 林筆君 (2020),軟體資訊業 S 公司業務運作調整提案,中央大學管理學院高階主管企管碩士論文。
5. 林燕萍 (1994),直銷商獎酬制度之激勵效果分析,國立台灣大學商學研究所碩士論文。
6. 洪國洲 (2002),不同類型利潤中心績效指標之比較研究,東吳大學企業管理學系碩士論文。
7. 袁素君 (2002),成本中心營運績效關鍵成功因素之研究—以台電營建工程系統為例,長榮管理學院經營管理研究所碩士論文。
8. 高長翰 (2015),電子業 G 公司產品應用工程部門之工作績效考評檢討及改善,中央大學管理學院高階主管企管碩士論文。
9. 張清滄 (1996),薪酬管理實用 — 薪資、獎金、福利、分紅入股,增版,台北:前程出版社。
10. 張潤書 (2007),行政學,修訂三版四刷,台北:三民出版社。
11. 黃佳玲 (1993),「責任中心制度對經營績效衡量之貢獻」,今日會計第 55 期。
12. 黃同圳 (2000),績效評估與管理,台北,天下遠見出版社。
13. 葉明偉 (2007),台灣與大陸兩地員工對激勵因素偏好之研究,東吳大學企業管理學系碩士在職專班碩士論文。
14. 羅業勤 (1998),績效管理:專業經理人手冊 ,台北:羅業勤出版。
15. 中山大學企業管理學系 (2017),管理學:整合觀點與創新思維,台北:前程文化。
英文:
1. Atkinson, J. W., (1964), An Introduction to Motivation, 2nd ed., New York: American Book-Van Nostrand-Reinhold.
2. Adelberg, A. (1983), Resolving conflicts in intracompany transfer pricing model. Management Accounting, P44-46.
3. Benke, Jr, R. L., and Edwards, J. D., (1980), Transfer Pricing: Techniques and Uses, National Association of Accountants, New York, NY.
4. Bolander, S. F., Gooding, C. W., & Mister, W. G. (1999), Transfer pricing strategies and lot sizing decisions, Journal of Managerial Issues, 11(2).
5. Baldenius, T., Reichelstein, S., & Sahay, S. (1999), On the economics of transfer pricing, Review of Accounting Studies, 4(2), P67-91.
6. Chung, T. Y. (1991), Incomplete contracts, specific investments, and risk sharing, Review of Economic Studies, 58(5).
7. Dominiak, G. and J. G. Loudbreack, (1988), Managerial Accounting, 5th ed., Boston: Pws-Kent.
8. Edlin, A., & Reichelstein, S. (1995), Specific investment under negotiated transfer pricing: An efficiency result, The Accounting Review, 70(2).
9. Gellerman, Saul W., (1963), Motivation And Productivity, New York: American Management Association.
10. Gibson, James L., Ivancevich, John M., and Donnelly, James H., (1976), Organizations: behavior, structure, processes, 3rd ed., Business Publications.
11. Grossman, S. J., & Hart, O. D. (1986), The costs and benefits of ownership: A theory of vertical and lateral integration, Journal of Political Economy, 94(4), P691-719.
12. Higgins, John A., (1952), Responsibility Accounting, The Arthur Anderson Chronicle.
13. Hirshleifer, J. (1956), On the economics of transfer pricing, Journal of Business, 29 (3), P172-184.
14. Herzberg, F., Mausner, B., and Snyderman, B. B., (1959), The Motivation to Work, 2nd ed., New York: John Wiley & Sons.
15. Horngren, C. T., & Foster, J. (1991), Cost Accounting: A Management Emphasis, 7th ed., Prentice-Hall, Inc., Englewood Cliffs, NJ.
16. Horngren, C. T., Foster, G., & Datar, S. M. (2000), Cost Accounting: A Managerial Approach, Prentice Hall, Upper Saddle River, NJ.
17. Itzhak, S. (1974), Transfer-diversity of goals and practices, The Journal of Account, P56-58.
18. Jin, L. J., & Machiraju, V. A. (2002). Analysis on Service Level Agreement of Web Services. Technical Report HPL-2002-180, Software Technology Laboratories, HP Laboratories.
19. Locke, E. A., Shaw, K., Saari, L., Latham, G., Feren, D. B., McCaleb, V. M., Shaw, K. N., and Denny, A. T., (1980), The relative effectiveness of four methods of motivating employee performance. In: K. D. Duncan, M. M. Gruneberg and D. Wallis (Eds), Changes in Working Life, New York, NY: Wiley, P.363-388.
20. Reuter,V.G.,(1980), Wage Incentives: A Valuable Productivity Tool, Journal of System Management, 10, P.27-33.
21. Robbins S. P. (1998), Organizational behavior, Prentice-Hall.
22. Tang, R. Y. W. (1986), Multinational and Less Developed Countries Transfer Pricing, Paper presented at Academy of International Business Southeast Asia Regional Conference.
23. Shillinglaw, G. (1962), Toward a theory of divisional income measurement, The Accounting Review, 37 (2), P208-216.
24. Steers, R.M. and Porter L.W., (1987), Motivation and work behavior, 4th ed., New York: McGraw Hill.
25. Steers, R. M. (1988). Work and stress: Introduction to organizational behavior. Human Performance, 32, 160-177.
26. Wielenberg, S. (2000), Negotiated transfer pricing, specific investment, and optimal capacity choice, Review of Accounting Studies, 5(3), P197-216.
網路資料:
1. MBA智庫百科 (2021),收入中心。引用日期:2021/05/01,網站:https://wiki.mbalib.com/zh-tw/收入中心。
2. ITIL website (2021), ITIL. 引用日期:2021/04/23,網址:https://www.axelos.com/best-practice-solutions/itil。
3. Wikipedia (2021a), Feasibility study. 引用日期:2021/04/02,網址:https://en.wikipedia.org/wiki/Feasibility_study#TELOS。
4. Wikipedia (2021b),移轉計價。引用日期:2021/04/02,網址:https://zh.wikipedia.org/wiki/轉撥計價。
5. Wikipedia (2021c),移轉計價。引用日期:2021/04/23,網址:https://zh.wikipedia.org/wiki/物聯網。
6. 遠見雜誌 (2019),《遠見》:台灣企業自評數位轉型不及格。引用日期:2021/04/20,網址:https://www.gvm.com.tw/article/69670。
7. 經濟部統計處 (2021),電腦及資訊、專技服務業、租賃業營業額統計。引用日期:2021/04/20,網址:https://dmz26.moea.gov.tw/GMWeb/investigate/InvestigateEB.aspx。 |