| 當期課號 |
1345 |
Course Number |
1345 |
| 授課教師 |
陳慶隆 |
Instructor |
CHEN,CHING LUNG |
| 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(四日)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 |
Cost Accounting-A Managerial Emphasis 12th Horngren, Datar, and Foster(2005)
參考書目：
成本與管理會計，鄭丁旺等。
成本與管理會計新論，幸世間等。
會計師考試管理會計科目相關資料 |
Teaching Materials |
Cost Accounting-A Managerial Emphasis 12th Horngren, Datar, and Foster(2005) |
| 成績評量方式 |
期中考 30% 平時測驗 30% 期末考 40% |
Grading |
Quiz 30% Middle Term Exam. 30% Final Exam. 40% |
| 教師網頁 |
|
| 教學內容 |
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。
第1-3週
Ch.1(成本概念)
Ch.2(成本名詞與成本流程)
第4-6週
Ch.10 成本習性
Ch.3 成本-數量-利潤分析
Ch.4 分批成本法
第7-9週
Ch.5 作業基礎成本法
Ch.17 分歩成本法
第10-12週
考試週
Ch.18 分歩成本法--損壞品之處理
第13-15週
Ch.6 總預算
Ch.7 標準成本--原料與人工之差異分析
Ch.8 標準成本--製造費用之差異分析
第16-18週
Ch.9 變動成本法
Ch.10 學習曲線之應用
Ch.11 短期攸關性決策 |
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. |