| 當期課號 |
2029 |
Course Number |
2029 |
| 授課教師 |
彭譯葶 |
Instructor |
PENG,YI TING |
| 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B |
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 |
以課堂講授方式 輔以練習習作 配合實務講解 |
Teaching Materials |
Discussion and illustration of selected items from end-of-chapter exercises and problems. |
| 成績評量方式 |
期中考 25% 期末考 25% 平時小考 40% 課堂參與 10% |
Grading |
midterm 25% final exam 25% Quiz 40% participation 10% |
| 教師網頁 |
|
| 教學內容 |
教授成本的組成 計算及管理運用 了解管理階層面對的問題 如何提供有效資訊協助決策 |
Syllabus |
Teaching students how cost accounting helps managers make better decisions by focusing on basic concepts, analyses, uses, and procedures instead of procedures. |