當期課號 |
1287 |
Course Number |
1287 |
授課教師 |
黃君葆 |
Instructor |
HUANG,CHUN PAO |
中文課名 |
管理會計學 |
Course Name |
Managerial Accounting |
開課單位 |
財務金融系(四日)一A |
Department |
|
修習別 |
選修 |
Required/Elective |
Elective |
學分數 |
3 |
Credits |
3 |
課程目標 |
幫助學生了解製造業成本的流程,內容包含ABC成本,成本差異分析及分批分步成本制度等。 |
Objectives |
This course is designed to prepare students with knowledge of cost flow in manufacturing company.The content includes introduction to ABC variance analysis,job costing and process costing systems. |
教材 |
Cost Accounting, A managerial emphasis, 11th edition Author: Horngren, Foster, Datar |
Teaching Materials |
|
成績評量方式 |
四次考試平均成績 |
Grading |
The average of 4 test results. |
教師網頁 |
|
教學內容 |
本課程目的在學習如何提供成本資料,以協助經理人員制定最適決策。 1. 存貨成本制度--變動成本制及全部成本制 2. 預算 3.聯副產品成本分攤 4.決策制定--攸關成本 5.產品定價 6.資本支出預算 |
Syllabus |
The purpose of this course is to teach students how to prepare and organize cost accounting data to help management's decision making. |