| 當期課號 |
1047 |
Course Number |
1047 |
| 授課教師 |
陳中河 |
Instructor |
CHUNG,HO CHEN |
| 中文課名 |
成本會計學 |
Course Name |
Cost 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 |
介紹成本會計的流程，使學生熟悉各種成本制度，進而學習成本控制及差異分析的方法。 |
Objectives |
This course includes the basic concept, procedures and the decision-oriented topics of cost accounting. The purpose of this course is to prepare students with the skills of cost planning and controlling. Students will learned how incorporate the concept of cost accounting into business strategic planning. |
| 教材 |
盧文隆(2007) 成本管理—成本與管理會計 華立圖書股份有限公司 |
Teaching Materials |
|
| 成績評量方式 |
平時成績20%
期中考成績40%
期末考成績40% |
Grading |
Class performance 20%
Mid-term exam 40%
Final exam 40% |
| 教師網頁 |
|
| 教學內容 |
一、成本管理與成本會計基本概念
二、成本習性
三、分批、分步、作業基礎成本制度
四、標準成本差異分析
五、變動成本法與及時生產制度
六、成本—數量—利潤分析
七、決策成本分析
八、資本支出分析 |
Syllabus |
1.Elementary conception of cost management & cost accountng
2.Cost behavior
3.Job order & Process & Activity-Based costing
4.Standard cost variances analysis
5.Vatiable costing and Just-in-time production system
6.Cost-Volume-Profit analysis
7.Decision-Making cost analysis
8.Capital expenditure analysis |