1574 - 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.短期決策、定價決策與成本管理 2. 平衡計分卡 3. 聯合成本分攤產品 4. 非財務性績效指標 5. 責任會計制度與移轉價格 6. 績效管理等。

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 contents of the course include: 1. Short-term decisions, pricing decisions and cost management 2. Balanced scorecard 3. Combined cost split products 4. Non-financial performance indicators 5. Responsible accounting system and transfer prices 6. Performance management, etc.

參考書目 Reference Books

上課指定用書
Horngren, C. T., S. M. Datar, M. V. Rajan. 2014, 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.Jiambalvo. 2010. Managerual Accounting. John Willey & Sons.
4.鄭丁旺、汪泱若與張錫惠 2008.成本與管理會計.指南圖書公司

Books specified in the previous class
Horngren, C. T., S. M. Datar, M. V. Rajan. 2014, 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.Jiambalvo. 2010. Managerial Accounting. John Willey & Sons.
4. Zheng Dingwang, Wang Yangruo and Zhang Xihui 2008. Cost and Management Accounting. Guide Book Company

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(至少考四次)
作業
Action
10
書面及口頭報告
Written and oral reports
10

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必修-1571
會計系2A 劉俊儒 二/1,2,3,4[M101] 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: 1574
  • 學分 Credit: 3-3
  • 上課時間 Course Time:
    Wednesday/1,2,3,4[M143]
  • 授課教師 Teacher:
    黃政仁
  • 修課班級 Class:
    會計系2B
選課狀態 Enrollment Status

目前選課人數 Current Enrollment: 86 人

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