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. |