朝陽科技大學 092學年度第2學期教學大綱
Managemet accounting 管理會計

當期課號 1295 Course Number 1295
授課教師 孫斐君 Instructor FEI,JYUN SUN
中文課名 管理會計 Course Name Managemet accounting
開課單位 工業工程與管理系(四日)二A Department  
修習別 選修 Required/Elective Elective
學分數 3 Credits 3
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.
教材 運用課本內容教授搭配實務CASE 討論 Teaching Materials Teaching major content in required material companied with homework disscussion.
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%
教師網頁  
教學內容 教授成本管理基本概念,成本會計流程及成本管理模式 Syllabus Teaching student the basic concept of cost management & accounting.
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