當期課號 |
3207 |
Course Number |
3207 |
授課教師 |
陳輝格 |
Instructor |
CHEN,HEY GER |
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A |
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 |
成本與管理會計學新論 2版 李宗黎 林蕙真 著 |
Teaching Materials |
|
成績評量方式 |
期中考30% 期末考40% 平時小考30% |
Grading |
midterm test 30% final test40% quiz 30% |
教師網頁 |
|
教學內容 |
教授成本的組成 計算及管理運用 了解管理階層面對的問題 如何提供有效資訊協助決策 。 |
Syllabus |
Teaching students how cost accounting helps managers make better decisions by focusing on basic concepts, analyses, uses, and procedures instead of procedures. |