課程目標 |
管理會計之重點為運用會計資料以提供管理者決策制定之有效資訊。其課程內容包括各種成本計算制度、成本規劃與控制、投資決策分析、預算以及訂價等。同時為因應新生產型態與技術,課程內容亦包含作業基礎成本制、全面品質管理與及時生產制度等主題。 |
Objectives |
The function of management accounting is to utilize the data from financial accounting to provide manager useful information for decision-making. The course covers: traditional costing systems, planing and control of cost, capital budgeting, budgeting and pricing, etc. Besides, to adapt to modern production technologies, the course also covers topics of activity-based costing, total quality management, and just-in-time production system. |
成績評量方式 |
期中考30%,期末考35%,報告10%,作業及出席25% |
Grading |
Mid-term Test 30%, Final Test 35%, Case Dissussion 10% and Homework & Class Participation 25% |