54.159.64.172,您好!
查詢符號(半形) 查詢符號意義說明
空格 表示為「AND」兩個查詢詞之交集
雙引號 ( " " ) 片語以雙引號標示開始及結束,而且只尋找出現順序相同的字詞,例 : " image process "
? 表示一個字母切截,輸入兩個?表兩個字母,依此類推,例:輸入「Appl?」,查得結果應為appl e , appl y … ( 常用於英文字查詢 )
* 表示不限字母切截,由0~n. 例:輸入「appl*」,查得結果應為appl e , appl es , appl y , appl ied , appl ication … ( 常用於英文字查詢 )
AND、OR、NOT

布林邏輯組合關鍵字,用來擴大或縮小查詢範圍的技巧。
(1) AND :縮小查詢範圍
(2) OR :擴大查詢範圍 (3) NOT:排除不相關的範圍

close

DOI 是數位物件識別碼 ( D igital O bject I dentifier ) 的簡稱,
為物件在網路上的唯一識別碼,可用於永久連結並引用目標物件。

使用DOI作為永久連結

每個DOI號前面加上 「 http://dx.doi.org/ 」 便成為永久網址。
如以DOI號為 10.5297/ser.1201.002 的文獻為例,此文獻的永久連結便是: http://dx.doi.org/ 10.5297/ser.1201.002
日後不論出版單位如何更動此文獻位置,永久連結所指向的位置皆會即時更新,不再錯失重要的研究。

引用含有DOI的文獻

有DOI的文獻在引用時皆應同時引用DOI。若使用APA、Chicago以外未規範DOI的引用格式,可引用DOI永久連結。

DOI可強化引用精確性、增強學術圈連結,並給予使用者跨平台的良好使用經驗,目前在全世界已有超過五千萬個物件申請DOI。 如想對DOI的使用與概念有進一步了解,請參考 華藝DOI註冊中心doi.airiti.com ) 。

關閉

ACI:

數據來源:Academic Citation Index,簡稱ACI
臺灣地區最大的引用文獻資料庫,目前收錄臺灣地區所出版的人文學、社會學領域學術期刊,穩定出刊中的期刊總量約400種,若包含已收錄但後續停刊的期刊,總期刊量超過500種,每年定期公布收錄期刊的影響係數(Impact Factor)等指標給大眾,並可提供專家學者免費進行學術研究使用。

影響指數(Impact Factor):某一期刊前兩年產出的論文,在統計年平均被引用的次數。
公式:(前兩年發表論文在統計年的被引用次數)÷(前兩年論文產出論文總篇數)
例如:2010年之影響係數(2011年呈現)
2009年A期刊產出論文15篇,2009年A期刊產出論文在2009年被引用20次
2008年A期刊產出論文16篇,2008年A期刊產出論文在2009年被引用30次
→ 2010年的影響係數 =(20+30)÷(15+16)≒1.61

關閉

什麼是預刊文章?

為提供讀者最前線之學術資訊,於期刊文獻獲同意刊登後、紙本印製完成前,率先於網路線上發表之文章即為預刊文章。預刊文章尚未有卷期、頁次及出版日期資訊,但可藉由DOI號識別。DOI號是文獻的數位身份證字號,不論預刊或正式出版皆不會改變,讀者可點擊DOI連結,或於DOI號前面加上 「 http://dx.doi.org/ 」 連結到文獻目前最新版本。

如何引用預刊文章?

請使用預刊文章的線上發表日期及DOI號來引用該篇文獻。

引用範例(視不同引文格式規範可能有所差異):

作者姓名。文章篇名。期刊名稱。YYYY/MM/DD線上預先發表。

doi:DOI 號

2 個人覺得 這篇文章 推薦
摘要 〈TOP〉
並列摘要 〈TOP〉
參考文獻 ( 26 ) 〈TOP〉
  1. Ansari, S.L., Bell, Jan E., the CAM-I Target Cost Core Group. (1997) Target costing: The next frontier in strategic cost management. IRWIN Professional Publishing, America.
    連結:
  2. Dekker, H., Smidt. P. (2003) A survey of the adoption and use of target costing in Dutch firms. International Journal of Production Economics, 84(3), 293-305.
    連結:
  3. Ellram, L.M. (2006) The Implementation of Target Costing in the United States: Theory Versus Practice. Journal of Supply Chain Management, 42(1), 13-26.
    連結:
  4. Everaert, P., Loosveld, S., Acker, T.V., Schollier M. Sarens, G. (2006) Characteristics of target costing: Theoretical and field study perspectives. Qualitative Research in Accounting and Management, 3(3), 236-262.
    連結:
  5. Fisher, J. (1995) Implementing target costing. Journal of Cost Management, 9(2), 50-59.
    連結:
  6. Helms, M.M., Ettkin, L.P. Baxter, J.T., Gordon, M.W. (2005) Managerial implications of target costing. Competitiveness Review, 15(1), 49-57.
    連結:
  7. Ibusuki, U., Kaminski, P.C. (2007) Product development process with focus on value engineering and target-costing: A case study in an automotive company. International Journal of Production Economics, 105(2), 459-474.
    連結:
  8. Kato, Y. (1993) Target costing support system: Lessons from leading Japanese companies. Management Accounting Research, 4(4), 33-47.
    連結:
  9. Keating, P.J. (1995) A framework for classifying and evaluating the theoretical contributions of case research in management accounting. Journal of Management Accounting Research, 7, 66-86.
    連結:
  10. Monden, Y., Hamada, K. (1991) Target costing and kaizen costing in Japanese automobile companies. Journal of Management Accounting Research 91(3): 16-34.
    連結:
  11. Nicolini, D., Tomkins, C., Holti, R., Oldman, A., Smalley, M. (2000) Can target costing and whole life costing be applied in the construction industry? Evidence from two case studies. British Journal of Management. 11(4), 303-324.
    連結:
  12. Schneider, A. (1989) Simultaneously determination of cost allocations and cost-plus prices for joint products. Journal of Business Finance and Accounting, 13(2), 187-195.
    連結:
  13. Wu, C., Brown, D.A. (2011) The exploration of the application model of target costing in real-estate investment industry, University of Technology, Sydney, Australia.
    連結:
  14. Zhang, J. (1999) Real Estate Investment and Analysis of the Decision. HWA-TAI Publisher, Taipei.
    連結:
  15. Cooper, R., Chew, C.W. (1996) Control tomorrow’s costs through today’s designs. Harvard Business Review, 74(1), 88-97.
  16. Cooper, R., Slagmulder, R. (1997) Target costing and value engineering. Productivity Press, Portland.
  17. Cooper, R., Slagmulder, R. (1999) Develop profitable new products with target costing. MIT Sloan Management Review, 40(4), 23-33.
  18. Fan, C. (1991) The research on the realized trade price of real estate investment. Unpublished master dissertation. National Chung-Hsing University, Taiwan.
  19. Feil, P., Yook, K., Kim, II-W. (2004) Japanese target costing: A historical perspective. International Journal of Strategic Cost management, 2(4), 10-19.
  20. Feng, X., Qiu, M. (1993) Practice of estimation for real estate. HWA-TAI publisher, Taipei.
  21. Hibbets, A.R., Albright, T., Funk, W. (2003) The competitive environment and strategy of target costing implementers: Evidence from the field. Journal of Managerial Issues, 15(1), 65-81.
  22. Kato, Y., Boer, G., Chow, C.W. (1995) Target costing: An integrative management process. Journal of Cost Management, 9(2), 39-51.
  23. Ling, Y. (1995) New strategy for real estate investment. Poi- Chui Publisher, Taipei.
  24. Pierce, B. (2002) Target cost management: Comprehensive benchmarking for a competitive market. Accountancy Ireland, Dublin.
  25. Yang, B. (1999) The research of target costing that applies to constructional investment companies. Unpublished master dissertation, National Sun Yat-Sen University, Taiwan.
  26. Yook, K., Kim, II-W., Yoshikawa, T. (2005) Target costing in the Construction industry: Evidence from Japan. Construction Accounting and Taxation, 15(3), 5-18.
被引用次數 ( 1 ) 〈TOP〉
  1. 吳季玲(Chi-Ling Wu);大衛布朗(David Brown);沛布細伯倫(Prabhu Sivabalan);黃北豪(Pei-How Huang)(2013)。The Application of Target Costing to the Real-Estate Investment Industry-A Dual Model Approach。Asia Pacific Management Review。18(2)。221-237。 
E-mail :
文章公開取用時,將寄通知信至您填寫的信箱地址
E-mail :

close

close