| 摘要 | 第1-7页 |
| Abstract | 第7-9页 |
| Contents | 第9-13页 |
| 1 Introduction | 第13-25页 |
| ·Research Background | 第13-14页 |
| ·Purpose and Significance of Study | 第14-18页 |
| ·Meaning and Definition | 第18-21页 |
| ·Contribution of Research | 第21-22页 |
| ·Methodology and Contents in Study | 第22-25页 |
| 2 Literature Review | 第25-41页 |
| ·Management Accounting and Theoretical Background | 第25-26页 |
| ·The Factors effect on Strategic Competitive Advantage | 第26-27页 |
| ·The Role of Strategic Information in Theoretically Background | 第27-31页 |
| ·The Role of Information Systems to Achieve Competitive Advantages | 第31-32页 |
| ·Theoretical of Target Costing | 第32-40页 |
| ·Summaries | 第40-41页 |
| 3 Research Design | 第41-51页 |
| ·Data | 第41-48页 |
| ·General Hypothesis of Study | 第48-51页 |
| 4 The Entrance For The Strategic Managerial Accounting | 第51-66页 |
| ·Usage Level of Management Accounting Technique in ISDFS | 第52-60页 |
| ·Impact of Management Accounting Technique on Those Strategies Are Use in ISDFs | 第60-64页 |
| ·Discussion and Conclusion | 第64-66页 |
| 5 The Role of Strategic Information to Achieve Competitive Advantage | 第66-82页 |
| ·The Available Regulatory Requirements in (ISDFs) | 第66-68页 |
| ·The Availability of Technological Requirements in (ISDF) | 第68-70页 |
| ·Usage Strategy Information to Achieve Competitive Advantage in (ISDFs) | 第70-76页 |
| ·Testing of Chapter Five Hypothesis | 第76-80页 |
| ·Dissection and Conelusion | 第80-82页 |
| 6 The Impact of Strategic Information in Developing the Target Cost Approach | 第82-94页 |
| ·Testes for Normal Distribution(Sample Kolmogorv-Smirnov) | 第84-85页 |
| ·Analysis of the Questionnaire | 第85-90页 |
| ·Analytic Aspects of the Study Collectively With This Chapter | 第90-92页 |
| ·Conclusion and Discussion | 第92-94页 |
| Conglusion | 第94-98页 |
| 1 Conclusion Remark | 第94-97页 |
| 2 Limitations and Perspective | 第97-98页 |
| Acknowledgements | 第98-99页 |
| References | 第99-105页 |
| APPENDIX | 第105-115页 |
| 1 PUBLICATIONS | 第105-106页 |
| 2. Questioners | 第106-115页 |
