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。Continuing the progress of the previous semester, the main purpose of this semester's course is to introduce the theory, technology and recent practical developments of cost and management accounting. The main content of the course covers: 1. Short-term decision-making, pricing decision-making and cost management 2. Balanced scorecard 3. Joint cost-sharing products 4. Non-financial performance indicators 5. Responsibility accounting system and transfer price 6. Performance management, etc. .
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
Designated books for 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 Management. 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） Quiz (teaching assistant) |
25 | 由助教全權負責(至少考四次） |
| 作業作業 Homework |
10 | |
| 書面及口頭報告書面及口頭報告 Written and oral reports |
10 |
