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 through the collection, measurement and evaluation of various financial (including cost) and non-financial information, management accountants can play the role of creating added value, improving business performance and assisting in the formulation and implementation of competitive advantage strategies in the management team.

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 enable management accountants to play a role in creating added value, improving business performance, and assisting in formulating and executing competitive advantage strategies in the management team through the collection, measurement, and evaluation of various financial (including cost) and non-financial information. The content of the course mainly focuses on topics such as Activity-based Costing, Activity-based Management and Balanced Scorecard to explore related topics of management accounting and the practical application of management accounting.

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