朝陽科技大學 093學年度第2學期教學大綱
Cost and Managerial Accounting 成本及管理決策會計

當期課號 3286 Course Number 3286
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(四進)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 成本及管理會計學 林蕙真著 3版 証業出版社 Teaching Materials  
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 midterm25% final exam25% quiz40% participation10%
教師網頁  
教學內容 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。 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.
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