本課程著重於基礎管理會計概念外，並將管理會計理論結合企業經營與科技創新發展，並以深入淺出、配合實例方式對管理會計詳加介紹，以及如何將理論應用於企業經營實務上。This course focuses on the concept of basic management conferences, and combines management conference accounting with enterprise management and technological innovation and development, and provides detailed introduction to management conference programs through in-depth and practical methods, as well as how to apply theoretical studies to enterprise management practices.
本課程主要目的在介紹管理會計之基本觀念、理論、演變、技術及最近實務之發展。課程的前半段將介紹成本會計的基本概念。
The main purpose of this course is to introduce the basic concepts, theory, evolution, technology and recent developments in management programs. The first half of the course will introduce the basic concepts of cost calculation.
Eric W. Noreen,Peter C. Brewer,Ray H. Garrison (2017), Managerial Accounting for Managers, 4e (ISBN 9781260084122，華泰書局代理）
Eric W. Noreen, Peter C. Brewer, Ray H. Garrison (2017), Managerial Accounting for Managers, 4e (ISBN 9781260084122, Agent of Huatai Books Bureau)
| 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 | |
| 個案討論個案討論 Case discussion |
20 | |
| 平時成績(上課表現, 小考, 出席)平時成績(上課表現, 小考, 出席) Normal results (class performance, exam, attendance) |
30 |
