課程目標 |
介紹成本會計的流程,使學生熟悉各種成本制度,進而學習成本控制及差異分析的方法。 |
Objectives |
This course includes the basic concept, procedures and the decision-oriented topics of cost accounting. The purpose of this course is to prepare students with the skills of cost planning and controlling. Students will learned how incorporate the concept of cost accounting into business strategic planning. |