當期課號 |
4203 |
Course Number |
4203 |
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(二日)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 |
課堂講授理論與應用 隨機抽點學生互動教學 |
Teaching Materials |
Instruction of Theory and Application; Inspiration of Concepts. |
成績評量方式 |
課堂上課情況 10% 小考 30% 期中考與期末考各30% |
Grading |
Performance in Class 10% Quiz 30% Middle Term Exam. 30% Final Exam. 30% |
教師網頁 |
|
教學內容 |
面臨經營環境的變革,成本與管理會計已跳脫傳統的範疇,在引進新觀念,新方法之下,如JIT,ABC,與策略性管理等,對成本與管理會計人員產生相當的衝擊。本課程經由傳統成本與管理決策會計的教授,加上新方法與觀念的介紹,企求對學生的管理決策能力的提升有幫助。 |
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. |