| 當期課號 |
3146 |
Course Number |
3146 |
| 授課教師 |
易倩慧 |
Instructor |
YI,CHIEN HUI |
| 中文課名 |
管理會計 |
Course Name |
Managemet accounting |
| 開課單位 |
企業管理系(二在)四B |
Department |
|
| 修習別 |
必修 |
Required/Elective |
Required |
| 學分數 |
3 |
Credits |
3 |
| 課程目標 |
管理會計之基本架構的認識及了解 |
Objectives |
Teaching students how cost accounting helps managers make better decisions by focusing on basic concepts, analyses, uses, and procedures instead of procedures. |
| 教材 |
成本與管理會計 陳敏齡著 華立出版股份有限公司。
Cost and Managerial Accounting |
Teaching Materials |
成本與管理會計 陳敏齡著 華立出版股份有限公司。
Cost and Managerial Accounting |
| 成績評量方式 |
課堂參與與表現 30％
期中考 30％
期末報告 40％ |
Grading |
Attending Class 30%
Midterm exam 30%
Final exam 40% |
| 教師網頁 |
|
| 教學內容 |
1.成本管理的基本概念
2.成本習性分析
3.成本分攤－傳統分攤方式
4.製造費用的分攤－作業基礎成本制
5.分步成本制度
6.標準成本差異分析
7.毛利分析
8.變動成本法
9.成本數量利潤分析
10企業決策分析
11.資本支出分析
12績效衡量及內部轉撥計價 |
Syllabus |
Costing accounting is mainly applied on the cost of product because it is necessary for internal managerial pliocy and financial sheet to acculate the cost of sale;moreover,managerial accounting focus on planning, controlling ,elevating for the firm. Therefore, the course will conbine costing and managerial accounting. |