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 purpose of this course is to explore how management programmers can play a role in creating additional value, improving operating performance and assisting in formulating and executing competitive strategies through the collection, measurement and evaluation of various financial (including cost) and non-financial information.

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 purpose of this course is to explore: how to collect, measure and evaluate various financial (including costs) and non-financial information, so that management accountants can play a role in developing additional value, improving operating performance, and assist in formulating and implementing competitive advantages in the team. The course content mainly starts from the topics of the operation-based costing method, the operation-based management (Activity-based Management) and the Balanced Scorecard, and explores the relevant topics of the management conference and the practical application of the management conference.

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McGraw-Hill Companies, Inc.
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Pearson Education Limited Publishing.
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