進階搜尋


   電子論文尚未授權公開,紙本請查館藏目錄
(※如查詢不到或館藏狀況顯示「閉架不公開」,表示該本論文不在書庫,無法取用。)
系統識別號 U0026-2707201615090500
論文名稱(中文) 成本函數估計以某大學電費為例
論文名稱(英文) Estimation of Cost Function: A Case of National University
校院名稱 成功大學
系所名稱(中) 會計學系
系所名稱(英) Department of Accountancy
學年度 104
學期 2
出版年 105
研究生(中文) 陳致宏
研究生(英文) Chih-Hung Chen
學號 R16031098
學位類別 碩士
語文別 中文
論文頁數 43頁
口試委員 指導教授-楊朝旭
口試委員-蔡柳卿
口試委員-黃炳勳
口試委員-陳家慧
中文關鍵字 成本動因  成本函數  成本結構 
英文關鍵字 Cost drivers  cost function  cost structure 
學科別分類
中文摘要 近年來由於少子化的趨勢,台灣的大學普遍面臨到了收入不足的窘境,此外,也因政府長年的財務赤字,促使許多社會福利的支出排擠到了教育經費。因此,對於各大學來說,在收入減少及政府補助有限之情況下,如何有效地開源節流是非常重要的。由於電費是學校各個系所的共同資源,所以本研究將著重於節流面,研究主要影響大學電費之因子。
  本研究從個案大學來探討電費配置之問題,檢視學校以往電費配置的公式是否皆符合每一個系所。研究目的為探討出與電費相關的因子並想了解是否可依照學院的特性將其分群,讓彼此性質相近的學院使用相同的配置標準;本研究以100年至103年之各系所為樣本(共210筆),先以全校性的資料進行迴歸分析,之後再以學院特性分群來做第二次的迴歸分析。
  研究結果顯示在人數方面以老師人數最為顯著正相關,在四項基金中皆為顯著正相關,往後配置電費時,可以提高此比例;依照學院特性分群,顯示有國科會計畫金額較大者其耗電特性較大,而以研究室來做分群的結果則顯示有實驗室的用電需求遠大於無實驗室的系所,表示決策者可根據學院的特性來配置電費。此外,上述結果更顯示出學校對於各系所之電費配置並非單一公式適用於全校系所。
英文摘要 This paper examines the problem of budget allocation for electricity costs in case university and sees whether the allocation formula is proper for every department. The goal is to find the major factors related to electricity costs and to try to group colleges based on their property, so case university can use the same standard of allocation for colleges with similar properties. The samples are the departments of case university from 2011 to 2014 (210 samples). There are two kinds of regression in this study. One runs samples without grouping, and the other runs with grouping.

The correlation results between factors and electricity costs are as follows: (1) the number of teachers has the most significant positive effect; and (2) the four types of funds all have a significant positive effect, implying that the fund proportions should be increased in allocation. The result of grouping shows that managers can allocate the budget according to the property of a college because the groups with NSC (College Student Research Scholarship) and laboratories all have a significant positive effect. From the results shown above, we can also understand that the single allocation formula is not applicable to all of the departments.
論文目次 第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 2
第二章 文獻回顧 3
第一節 成本動因 3
第二節 成本結構、成本僵固性 5
第三節 僵固性的文獻 6
第四節 非營利的績效分析 7
第五節 非營利事業的成本動因 7
第三章 研究方法與設計 9
第一節 假說建立和定義變數 9
第二節 模型建立 12
第三節 個案大學概況 12
第四節 樣本選取範圍 26
第四章 研究結果 27
第一節 敘述性統計 27
第二節 迴歸結果 30
第五章 結論與建議 39
第一節 結論 39
第二節 研究建議 40
第三節 研究限制 40
參考文獻 41
參考文獻 沈艷雪(2002),「校務基金績效評估-以某大學個案為例」,國立成功大學會計
學研究所碩士論文。
卓翠月(2008),「台灣高等教育技專校院成本結構之探討」,東海教育評論,第1卷,頁 17-34。
邱燕如(2008),「大學系所財務經營績效、聲望、及影響因素之探討-以東海大學為例」,東海大學會計學研究所碩士論文。
柯俊逸(2009),「從教育成本觀點探討大學系所相對財務績效之研究-以某大學為例。」,東海大學會計學研究所碩士論文。
陳松根(1995),「大學機構經營成本與會計表達之研究」,國立臺灣大學會計學研究所碩士論文。
陳家榮(2010),「節能減碳報告」。
曾聯州(2003),「銷管費用僵固性之研究」,國立政治大學會計研究所碩士論文。
董泓志 (2013),「學術競爭、成本控制與少子化:「血汗大學」的三重共構評述」,臺灣教育評論月刊,第2卷第7期,頁 37-40。
吳安妮 (2000),「績效評估之新方向」,主計月報, 第530期,頁 43-52。
林蕙真、李宗黎(1997),「成本與管理會計學新論」,台北:證業出版。

二、英文

Ahn, T., Charnes, A., & Cooper, W. W. (1988). Some statistical and DEA evaluations of relative efficiencies of public and private institutions of higher learning. Socio-Economic Planning Sciences, 22(6), 47-63.
Anderson, M. C., Banker, R. D., & Janakiraman, S. N. (2003). Are selling, general, and administrative costs “sticky”? Journal of Accounting Research, 41(1), 47-63.
Anderson, S. W., & Dekker, H. C. (2009a). Strategic cost management in supply chains, part 1: Structural cost management. Accounting Horizons, 23(2), 201-220.
Anderson, S. W., & Dekker, H. C. (2009b). Strategic cost management in supply chains, part 2: Executional cost management. Accounting Horizons, 23(3), 289-305.
Babad, Y. M., & Balachandran, B. V. (1993). Cost driver optimization in activity-based costing. Accounting Review, 563-575.
Balakrishnan, R., Petersen, M. J., & Soderstrom, N. S. (2004). Does capacity utilization affect the “stickiness” of cost? Journal of Accounting, Auditing & Finance, 19(3), 283-300.
Banker, R. D., & Potter, G. (1993). Economic implications of single cost driver systems. Journal of Management Accounting Research, 5, 15.
Bossidy, L., Charan, R., & Burck, C. (2011). Execution: The discipline of getting things done: Random House.
Carr, L. P. (1993). Unbundling the cost of hospitalization. Strategic Finance, 75(5), 43-48.
Cooper, R., & Kaplan, R. (1988). How Cost Accounting Distorts Product Costs? (pp. 20-27): Management Accounting.
Cooper, R., & Kaplan, R. S. (1999). The design of cost management systems: text and cases.
Cox, K. S., Downey, R. G., & Smith, L. G. (1999). ABC's of Higher Education. Getting Back to the Basics: An Activity-Based Costing Approach to Planning and Financial Decision Making. AIR 1999 Annual Forum Paper.
Drake, A. R., Haka, S. F., & Ravenscroft, S. P. (1999). Cost system and incentive structure effects on innovation, efficiency and profitability in teams. The Accounting Review, 74(3), 323-345.
Garrison, R. H., Noreen, E. W., & Noreen, E. W. (2003). Managerial Accounting, 10th Edition.
Horngren, C. T., Foster, G., Datar, S. M., Rajan, M. V., & Ittner, C. M. (2009). Cost Accounting (13 ed.): Pearson Education India.
National Association of Accountants, (1950). Cost-volume-profit Relationships. NAA Research Report 16-17-18 J, 12-17
Noreen, E., & Soderstrom, N. (1994). Are overhead costs strictly proportional to activity?: Evidence from hospital departments. Journal of Accounting and Economics, 17(1), 255-278.
Noreen, E., & Soderstrom, N. (1997). The accuracy of proportional cost models: evidence from hospital service departments. Review of Accounting Studies, 2(1), 89-114.
Regev, T. (2001). Operating cost structure information: implications for disclosure, forecasting, and valuation. Columbia University.
Riotto, M. (2001). Depression in the workplace: negative effects, perspective on drug costs and benefit solutions. Benefits quarterly, 17(2), 37.
Shelton, F., & Brugh, M. (2002). Indirect costs of contracts. Journal of Construction Accounting and Taxation, 12(4), 3-9.
Subramaniam, C., & Weidenmier, M. (2003). Additional evidence on the behavior of sticky costs: Working paper, Texas Christian University.
Tomkins, C., & Green, R. (1988). An experiment in the use of data envelopment analysis for evaluating the efficiency of UK university departments of accounting. Financial Accountability & Management, 4(2), 147-164.
Turney, P. B. (1991). Common cents: The ABC performance breakthrough: How to succeed with activity-based costing: Cost Technology.
論文全文使用權限
  • 同意授權校內瀏覽/列印電子全文服務,於2021-12-31起公開。


  • 如您有疑問,請聯絡圖書館
    聯絡電話:(06)2757575#65773
    聯絡E-mail:etds@email.ncku.edu.tw