| 當期課號 |
3287 |
Course Number |
3287 |
| 授課教師 |
賴建文 |
Instructor |
, |
| 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B |
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 |
成本與管理會計 鄭丁旺 汪泱若 張錫惠 著
cost accounting by Hammer Carter and Usry |
Teaching Materials |
|
| 成績評量方式 |
期中考30%
期末考30%
小考與課堂討論40% |
Grading |
midterm exam 30% final exam 30%
quizzes and participations 40% |
| 教師網頁 |
|
| 教學內容 |
1.變動成本法
2.攸關成本分析
3.定價決策分析
4.資本預算
5.品質成本
6.分權化與績效評估
7.轉撥計價 |
Syllabus |
1.variable costing
2.analysis of relevant cost
3.pricing
4.capatial budgeting
5.qlality cost
6.decentralization and performance measurememt
7.transfer pricung |