DOI
stands for Digital Object Identifier
(
D
igital
O
bject
I
dentifier
)
,
and is the unique identifier for objects on the internet. It can be used to create persistent link and to cite articles.
Using DOI as a persistent link
To create a persistent link, add「http://dx.doi.org/」
「
http://dx.doi.org/
」
before a DOI.
For instance, if the DOI of an article is
10.5297/ser.1201.002
, you can link persistently to the article by entering the following link in your browser:
http://dx.doi.org/
10.5297/ser.1201.002
。
The DOI link will always direct you to the most updated article page no matter how the publisher changes the document's position, avoiding errors when engaging in important research.
Cite a document with DOI
When citing references, you should also cite the DOI if the article has one. If your citation guideline does not include DOIs, you may cite the DOI link.
DOIs allow accurate citations, improve academic contents connections, and allow users to gain better experience across different platforms. Currently, there are more than 70 million DOIs registered for academic contents. If you want to understand more about DOI, please visit airiti DOI Registration ( doi.airiti.com ) 。
作業基礎成本制應用於政府作業基金之研究—以國軍某生產工廠為例
林啟聖 , Masters Advisor:陳叡智;張謙恆
繁體中文
DOI:
10.6846/TKU.2013.00001
作業基礎成本制 ; 作業基金 ; 國軍生產工廠 ; Activity-based costing ; operational fund ; Military Manufacturing Factory


- 王茂源、何正得,2010,作業基礎成本制度在訂價決策中的運用--以鋼鐵業Y公司為例,工程科技與教育學刊,頁745-761。
連結: - 吳秋霞,2010,作業基礎成本制在電視傳播業之應用—以T公司為例,淡江大學,會計學系碩士在職專班論文。
連結: - 財團法人中華民國會計研究發展基金會,2007,財務會計準則公報第十號存貨之會計處理準則,台北:財務會計準則委員會。
連結: - 張鳳琪,2007,作業基礎成本制導入圖書館經營之研究,國立臺灣師範大學社會教育學系在職進修碩士班碩士論文。
連結: - 莊蕎安,2012,成本管理 企業價值入門之鑰,會計研究月刊,第319期,頁60-61。
連結: