1571 - 成本與管理會計 英授 Taught in English
Cost & Management
教育目標 Course Target
延續上學期的進度,本學期課程主要目的在介紹成本與管理會計之理論、技術及最近實務之發展。課程的主要內容,涵蓋: 1.分步成本制度 2.短期決策、定價決策與成本管理 3. 平衡計分卡 4. 聯合成本分攤產品 5. 非財務性績效指標 6. 責任會計制度與移轉價格 7. 績效管理。
The progress of the previous session is to continue the course. The main purpose of this course is to introduce the theory, technology and recent developments of cost and management programs. The main content of the course covers: 1. Step-by-step cost system 2. Short-term decisions, pricing decisions and cost management 3. Balanced scorecard 4. Combined cost split products 5. Non-financial performance indicators 6. Responsible accounting system and transfer prices 7. Performance management.
參考書目 Reference Books
上課指定用書
Horngern, Datar, Foster Rajan and Ittner. 2012, Cost Accounting- A Managerial Emphasis. 14th edition, Pearsion Education, Company.
參考書籍
1. Atkinson A., R. Kaplan, E. Matsumura, M. Young. 2007. Management Accounting. 5th Pearson/ Prentice Hall Companies.
2. Blocher E., D. Stount, G. Cokins, and K. Chen. 2008. Cost Mnagement. McGraw-Hill Irwin company.
3. Mowen and Hansen. 2006. Management Accounting-The Cornerstone for business Decisions. Thomson South-Western Co
Books specified in the previous class
Horngern, Datar, Foster Rajan and Ittner. 2012, Cost Accounting- A Managerial Emphasis. 14th edition, Pearsion Education, Company.
Reference Books
1. Atkinson A., R. Kaplan, E. Matsumura, M. Young. 2007. Management Accounting. 5th Pearson/ Prentice Hall Companies.
2. Blocher E., D. Stount, G. Cokins, and K. Chen. 2008. Cost Mnagement. McGraw-Hill Irwin company.
3. Mowen and Hansen. 2006. Management Accounting-The Cornerstone for business Decisions. Thomson South-Western Co
評分方式 Grading
評分項目 Grading Method |
配分比例 Percentage |
說明 Description |
---|---|---|
期中考 Midterm exam |
25 | |
期末考 Final exam |
25 | |
小考(助教) Elementary Exam (Teacher Assistant) |
25 | 由助教全權負責 |
作業、出席與上課表現 Work, attendance and class performance |
15 | 上課點名未到,一次扣學期成績三分。 |
期末分組報告 Final division report |
10 | 5個人一組,最後一次上課報告。 |
授課大綱 Course Plan
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相似課程 Related Courses
課程代碼 Course Code |
課程名稱 Course Name |
授課教師 Instructor |
時間地點 Time & Room |
學分 Credits |
操作 Actions |
---|---|---|---|---|---|
必修-1574
|
會計系2B 黃政仁 | 三/1,2,3,4[M143] | 3-3 | 詳細資訊 Details |
課程資訊 Course Information
基本資料 Basic Information
- 課程代碼 Course Code: 1571
- 學分 Credit: 3-3
-
上課時間 Course Time:Tuesday/1,2,3,4[M101]
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授課教師 Teacher:劉俊儒
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修課班級 Class:會計系2A
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