朝陽科技大學 092學年度第1學期教學大綱
Cost and Managerial Accounting 成本及管理決策會計

當期課號 2116 Course Number 2116
授課教師 陳慶隆 Instructor CHEN,CHING LUNG
中文課名 成本及管理決策會計 Course Name Cost and Managerial Accounting
開課單位 會計系(四日)三A Department  
修習別 必修 Required/Elective Required
學分數 3 Credits 3
課程目標 本課程係結合成本分析控制,管理決策與內部控制等管理機能,具體表現為經營體制及應用方式的專業領域。內容包括:成本制度的介紹、預算、績效的評估長短期優關係決策等。 Objectives The central focus of this course is how cost/managerial accounting helps managers make better decisions. By way of basic concepts, analyses, uses, and procedures instead of procedures alone, we recognize costing accounting as a managerial tool for business strategy and implementation. This course prepare students for the rewards and challenges facing them in the professional cost accounting world both today and future.
教材 上課講授為主 帶領學生演練習題為輔 Teaching Materials Instruction of Theory and Application; Inspiration of Concepts.
成績評量方式 期中考 30% 平時測驗 30% 期末考 30% 上課討論 10% Grading Performance in Class 10% Quiz 30% Middle Term Exam. 30% Final Exam. 30%
教師網頁  
教學內容 本課程係結合成本分析控制,管理決策與內部控制等管理機能,具體表現為經營體制及應用方式的專業領域。內容包括:成本制度的介紹、預算、績效的評估長短期優關係決策等。 Syllabus The central focus of this course is how cost/managerial accounting helps managers make better decisions. By way of basic concepts, analyses, uses, and procedures instead of procedures alone, we recognize costing accounting as a managerial tool for business strategy and implementation. This course prepare students for the rewards and challenges facing them in the professional cost accounting world both today and future.
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