1 |
안기명(1999). TC수행정도와 신제품개발성공요인 및 생산성간의 관련성에 관 한실증연구, 회계정보연구, 제12권, pp.15-36
PUBMED
|
2 |
육근효(2002). 원가기획시스템의 주요성공요인과 성과간의 관련성에 관한 실증연구, 경영학 연구, 제31권 제4호,pp.951-974
|
3 |
日本會計硏究學會(1996).原價企畵硏究の課題,森山畵店
|
4 |
Fullerton, R.R. & McWatters, C.S.(1999b). An Empirical Investigationof the Relationship Between JIT andFinancial Performance. WorkingPaper, McGill University, Montreal,Que
|
5 |
Koga, K.(1999). Determinants ofEffective Product Cost Managementduring Product Development: Openingthe Black Box of Target Costing,Working Papaer, Waseda University,Japan
|
6 |
Miller, D. & Friesen, P.H.(1982).Innovation in conservative andentrepreneurial firms: two modelsof strategic momentum, StrategicManagement Journal, pp.1-25
|
7 |
Clark, K. B. and T. Fujimoto.(1991).Product Development Performance:Strategy, Organization andManagement in the WorId AutoIndustry, Harvard Business SchoolPress
|
8 |
Nelson, R. 1991. Why do firmsdiffer and how does it matter?Strategic Management journal.Vol.12, pp.61-74
DOI
ScienceOn
|
9 |
Yoshikawa, T., Innes, J. and F. Mitchell,(1990). 'Cost tables : a foundation ofJapanese cost management' Journal ofcost Management, Fall), pp.30-36
|
10 |
田中雅康(1995).原價企畵の理論と實踐,中央經濟社
|
11 |
加登 豊(1993).原儒企畵:戰略的コストマネジメント,日本經振構新聞社
|
12 |
Porter, M.(1980). Competitive Strategy.New York: The Free Press
|
13 |
Ezzamel, M.(1990). The impact ofenvironmental uncertainly, managerialautonomy and size and budgetcharacteristics, Management AccountingResearch, 1, pp.181-197
DOI
|
14 |
조현연 · 양혜영(2000). 원가기획의 도입요인과 효과에 관한 연구, 회계저널 제9권 제1호, pp.21-50
PUBMED
|
15 |
Tani, T. and Y., Kato,(1994) 'Targetcosting in Japan' in : Dellman, K. andFranz, K.P., (eds), Neuere Entwick-Iungen im Kostenmanagement (VerlagPaul Haupt), pp.191-222
|
16 |
Teece, D. J., G. Pisano, & A.Shuen.(1997).Dynamic Capabilities and StrategicManagement, Strategic Management Jouranl, Vol.18, pp.509-533
DOI
ScienceOn
|
17 |
Ansari, S. L., J. E. Bell and theCAM-I Target Cost Core Group,(1997). Target Costing: The NextFrontier in Strategic CostManagement, Irwin
|
18 |
Nunully, J. C.(1978). PsychometricTheory. 2nd edn. McGraw-Hill, NY
|
19 |
Ahmed, N.U., Runc, E.A., Montagno,R.V.(1991). A comparative study ofUS manufacturing firms at variousstages of just-in-time implementation.International JournaI of ProductionResearch 29 (4), pp.787-802
|
20 |
Tani, T.(1995). Interactive Control inTarget Cost Management, ManagementAccounting Research, Vol.6, No.4,pp.399-414
|
21 |
Tani, T.(1998). 'How Japanese companiesare prepanng and using cost tables'Working Paper, (Presented at EAA Annual Congress, April, Antwerp,Belgium), 1998
|
22 |
牧戶孝郎(2000).日木的管理會計の特質と海外移轉,會計,第157卷 第3號,pp.1-14
|
23 |
吉田榮介(1999),原儒企畵に關する組織能カとアウトプットとの關係,六甲臺論集,第46卷第1號,pp.85-103
PUBMED
|
24 |
Libby, T., & Waterhouse, J. H.(1996).Predicting change in managementaccounting systems. Journal ofManagement Accounting Research,8, pp.137-150
|
25 |
Nonaka, I. & H. Takeuchi,(1995).The Knowledge Creating Company:How Japanese companies Createthe Dynamics of Innovation, OxfordUniversity Press
|
26 |
Cooper, R. and R. Slagmulder,(1997).Target Costing and VaIue Engineering,Productivity Press
|
27 |
Dent, J.F.(1990). Strategy, organizationand control: some possibilities foraccounting research. Accounting,Organization and Society, Vol.15,pp.3-25
DOI
ScienceOn
|
28 |
Ewert, R. & Ernst, C.(1999). Targetcosting, co-ordination and strategiccost management, The European Accounting Review, Vol.8 No.1,pp.23-49
DOI
ScienceOn
|
29 |
Hoque, Z. & James, W. (2000). LinkingBalanced Scorecard Measures to sizeand market Factors : impact onorganizational performance, Journal ofManagement Accounting Research,Vol. 12, pp.1-17
|
30 |
Im, J.H. & Lee, S.M. (1989).Implementation of just-in-timesystems in US manufacturing firms.International Journal of Operationsand Production Management 9 (1),pp.5-14
DOI
|
31 |
류세걸(1995). 생산환경변화에 따른 원가기획시스템의 특성과 성과간의 관계분석, 박사학위 논문, 경북대학교
|
32 |
White, R.E., Pearson, J.N., Wilson,J.R.(1999). JIT manufacturing : asurvey of implementations in smalland large US manufacturers.Management Science 45, pp.1-15
DOI
ScienceOn
|
33 |
최종민 · 이연희(2002). 첨단 생산기술도입과 비재무 성과정보의 생산성 개선효과, 경영학 연구, 제31권 제1호,pp.37-62
|
34 |
窪田祐一(2001).原價企畵におけるインタ-うクティブ·コントロ-ル·システム,原價計算研究,Vol.25 No.2,pp.10-18
|