| 課程目標 |
成本會計乃運用財務會計之原理原則，記錄、分類、彙整及分析產品在產銷過程中的有關成本。同時為了因應現代以成本分析作為管理利器之趨勢，課程內容除了包含傳統成本計算制度與成本規劃控制分析工具外，並及於各項與新生產型態與技術相關的主題，如作業基礎成本制、全面品質管理與及時生產制度等。 |
Objectives |
Cost accounting utilize the principles of financial accounting, to record, classify, summarize and analyze the costs of products during the processes of their productions and sales. The course covers traditional costing systems and techniques for cost planning, control and analysis, as well as topics related to modern production technologies, such as activity-based costing, total quality management, and just-in-time production system. |