本課程的教學目的在探討如何透過各種財務（含成本）及非財務資訊之蒐集、衡量和評估，發揮管理會計人員在經營團隊中扮演創造附加價值、提昇經營績效和協助制定及執行具有競爭優勢策略的角色。The teaching purpose of this course is to explore how to use the collection, measurement and evaluation of various financial (including cost) and non-financial information to give full play to the role of management accountants in the management team to create added value, improve business performance and assist in formulating and executing competitive advantages. The role of strategy.
本課程教學目的在探討：如何透過各種財務（含成本）及非財務資訊之搜集、衡量和評估，讓管理會計人員在經營團隊中，扮演好發揮創造附加價值、提昇經營績效和協助制定及執行具競爭優勢策略的角色。課程內容主要從作業基礎成本法(Activity-based Costing)、作業基礎管理(Activity-based Management)和平衡計分卡 (Balanced Scorecard)等議題切入，探討管理會計之相關主題及管理會計在實務上之應用。
The teaching purpose of this course is to explore: how to collect, measure and evaluate various financial (including cost) and non-financial information so that management accountants can play a good role in creating added value, improving business performance and assisting in the formulation and implementation of management teams. A role with competitive advantage strategies. The course content mainly starts from topics such as Activity-based Costing, Activity-based Management and Balanced Scorecard, and explores related topics of management accounting and the practical aspects of management accounting. Application.
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McGraw-Hill Companies, Inc.
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Pearson Education Limited Publishing.
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| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| 報告報告 report |
50 | (分組報告與個案) |
| 考試考試 exam |
30 | |
| 課堂參與課堂參與 class participation |
20 |
