朝陽科技大學 091學年度第1學期教學大綱
Managemet accounting 管理會計

當期課號 1307 Course Number 1307
授課教師 林國全 Instructor LIN,KUOCHUAN GORDON
中文課名 管理會計 Course Name Managemet accounting
開課單位 資訊管理系(四日)一A Department  
修習別 選修 Required/Elective Elective
學分數 3 Credits 3
課程目標 近年來因企業環境之改變，影響到成本會計與成本管理的觀念與應用，如日益著重如何提供有價值的服務或商品予客戶，管理者所需的為有效及有用的會計資訊以輔助其管理與決策分析；本課程首先介紹基本成本會計觀念，說明如何提供會計資訊，協助管理者從事計劃、決策、及控制之管理功能，同時探討目前之管理會計議題，以了解管理會計實務之應用。 Objectives This course will introduce how to deal wtih costs in the business and discuss some hot issues in management accounting.
教材 講授 Teaching Materials  
成績評量方式 期中考:40% 期末考:40% 出席:20% Grading  
教師網頁  
教學內容 This course is break into three major area of study: 1.Conveying the importance of managerial accounting. 2.Realizing the applicability of managerial accounting to a variety of organizations. 3.Blend of traditional material and up-to-date coverage of emerging topics in managerial accounting Syllabus This course is break into three major area of study: 1.Conveying the importance of managerial accounting. 2.Realizing the applicability of managerial accounting to a variety of organizations. 3.Blend of traditional material and up-to-date coverage of emerging topics in managerial accounting
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