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.
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 Book
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
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| 期中考期中考 Midterm exam |
25 | |
| 期末考期末考 Final exam |
25 | |
| 小考（助教）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。 |
| 期末分組報告期末分組報告 Final division report |
10 | 5個人一組，最後一次上課報告。 |
