當期課號 |
1318 |
Course Number |
1318 |
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(四日)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 |
成本及管理會計學 |
Teaching Materials |
Cost accounting,12th edit, Horngren |
成績評量方式 |
課堂參與30% 期中考35% 期末考35% |
Grading |
participation&involvement 30%, midterm exam35%, final exam 35% |
教師網頁 |
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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. |