朝陽科技大學 099學年度第1學期教學大綱
Cost and Managerial Accounting 成本及管理決策會計

當期課號 1326 Course Number 1326
授課教師 呂珮珊 Instructor LU,PEI SHAN
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B 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 11th Edition, Horngren,Datar,& Foster

中文參考書:成本與管理會計第四版 鄭丁旺、汪泱若、張錫惠
Teaching Materials Cost Accounting 11th Edition, Horngren,Datar,& Foster
成績評量方式 期中考30% 期末考30% 平時小考40% 考試作弊學期成績一律以0分計算 Grading midterm test 30% final test30% quiz 40%
教師網頁  
教學內容 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 Syllabus 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.
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