篇名 | 成本差異調查模型之修正與擴充 |
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卷期 | 12:1 |
並列篇名 | THE REVISION AND EXTENSION OF THE COST VARIANCE INVESTIGATION MODEL |
作者 | 張石柱 |
頁次 | 037-043 |
關鍵字 | 成本差異調查模型 、 效用函數 、 貝氏定理 、 Cost variance Investigation Model 、 Utility function 、 Bayes’ Rule |
出刊日期 | 199101 |
本硏究之主要目的乃針對過去會計文獻中所發表之成本差異調查模型,就其假設之合埋性 及模型之周延性進行探討。本硏究引進效用理論,將BFJ模型略加修正;藉效用理論及貝氏定 理,使Dyckman模型更加周延,增加模型之實用性。
The purpose of this paper is to explore the assumption and completeness of the cost variance investigation model which presented in the past years. The utility theory is brought into the BFJ model. Furthermore, the Dyckman model is more complete and practical by the utilization of utility theory and Bayes5 rule.