完整後設資料紀錄
DC 欄位語言
dc.contributor.author方守誠en_US
dc.contributor.authorFang, Shou-Chengen_US
dc.contributor.author黃台生en_US
dc.contributor.authorHuang, Tai-Shenen_US
dc.date.accessioned2014-12-12T01:35:45Z-
dc.date.available2014-12-12T01:35:45Z-
dc.date.issued2008en_US
dc.identifier.urihttp://140.113.39.130/cdrfb3/record/nctu/#GT079671516en_US
dc.identifier.urihttp://hdl.handle.net/11536/43876-
dc.description.abstract電子票證在各方面之應用日趨普及,先進各國之交通運輸系統亦逐漸使用電子票證方式來收費,以取代傳統人工收費方式,交通電子票證的應用在國內也正處於快速發展的階段,目前有北部地區有悠遊卡、中部地區台灣通、南部地區Taiwan Money卡及高雄捷運一卡通等四個交通電子票證系統上線營運。 本研究首先探討,目前國外與國內應用電子票證系統之發展現況與應用情形進行資料收集與管理會計相關文獻收集與整理,先就其發卡與使用有關資料、業務來源資料、成本結構資料,成本效益加以分析,得到「收益與使用數量關係建立」、「成本與使用數量關係建立」,接著進行基本假設、情境及採彈性之設定,在建立模式後,「成本與使用數量關係」、「收益與使用數量關係」、「使用數量與發卡數量關係」三項關係式之建立,由成本、收益、使用數量三次關係,求解出「損益兩平使用數量」,最後進而了解「損益兩平發卡規模」及其影響關係。zh_TW
dc.description.abstractContactless smart card has been successfully used in fare and toll collection systems in many countries for years.And the application of contactless smart card system has been the rapid development in Taiwan. To examine the alternatives and challenges of application of contactless smart card in Taiwan’s fare and toll collection systems, this study is first to analyze the background and application of contactless smart card system by the cost/benefit evaluation method. Next, the study conducted detail analysis on volume of uUse and circulation components. Several proposals for the application and integration of contactless smart card system under Taiwan’s unique transportation environment are evaluated using Break-even Point Method. It concluded that the central parts of contactless smart card system are consisted by card issuing unit, auditing unit, and clearing unit.en_US
dc.language.isozh_TWen_US
dc.subject非接觸式智慧卡zh_TW
dc.subject交通電子票證zh_TW
dc.subject發卡數量zh_TW
dc.subject損益平衡zh_TW
dc.subject成本與收益zh_TW
dc.subject使用數量zh_TW
dc.subjectContactless Smart Card,System,en_US
dc.subjectAutomatic Fare Collectionen_US
dc.subjectVolume of Useen_US
dc.subjectBreak-even Pointen_US
dc.subjectCosts and benefitsen_US
dc.subjectCirculationen_US
dc.title交通電子票證公司損益兩平發卡規模之研究zh_TW
dc.titleThe Study of Break-even Point of Issue Scope for Smart-Card Ticketing Company in Transportationen_US
dc.typeThesisen_US
dc.contributor.department管理學院運輸物流學程zh_TW
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