當期課號 |
1462 |
Course Number |
1462 |
授課教師 |
黃素慧 |
Instructor |
HUANG,SU HUI |
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C |
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 12th Edition, Horngren,Datar,& Foster |
Teaching Materials |
Cost Accounting 12th Edition, Horngren,Datar,& Foster |
成績評量方式 |
1.期中考20%;期末考20% 2.平時小考40% 3.岀席10% 4.平常表現 10% 3.考試作弊學期成績一律以0分計算 |
Grading |
Exam + participation= 100% |
教師網頁 |
|
教學內容 |
介紹成本及管理會計之基本概念,除財務報表所需之各項成本計算外,並介紹有關規劃、控制、績效評估等所需之資訊。 |
Syllabus |
The central focus of this course is how cost/managerial accounting helps managers make better decisions. Introduce the basic concepts of cost/mamagerial accounting. Also introduce the related informaiton of plan, control and performace assessment. |