朝陽科技大學 094學年度第2學期教學大綱
Managerial Accounting 管理會計學

當期課號 1030 Course Number 1030
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
Authors: Horngren, Foster, Datar
Teaching Materials  
成績評量方式 四次考試平均成績 90%
平時成績 10%
Grading The average of 4 test results, 90%
Class Attendence, 10%
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.
尊重智慧財產權,請勿非法影印。