The course aims at basic concepts of Cost and Management Accounting, theory, technology, and recent development and practice, and helps the managers of various levels in the organization to plan, control, and make decisions. The main content of the course covers: 1. Introduction 2. Introduction of cost behavior 3. Cost - quantity - profit Analysis 4. Cost system introduction (job costing system, process costing system, standard costing system, activity based Costing system) 5. Budget system 6. Pricing decisions and cost management 7. Balanced Scorecard 8. the joint cost allocation 9. Responsibility accounting system 10. Performance management.The course aims at basic concepts of Cost and Management Accounting, theory, technology, and recent development and practice, and helps the managers of various levels in the organization to plan, control, and make decisions. The main content of the course covers: 1. Introduction 2. Introduction of cost behavior 3. Cost - quantity - profit Analysis 4. Cost system introduction (job costing system, process costing system, standard costing system, activity based Costing system) 5. Budget system 6. Pricing decisions and cost management 7. Balanced Scorecard 8. the joint cost allocation 9. Responsibility accounting system 10. Performance management.
本課程主要目的在介紹成本與管理會計之基本觀念、理論、技術及最近實務之發展。課程的主要內容，涵蓋：
1. 各項成本觀念介紹
2. 成本習性之介紹
3. 成本-數量-利潤分析
4. 各種成本制度介紹（分批成本制度、分步成本制度、標準成本制度、作業基礎成本制度）
5. 預算制度
6. 定價決策與成本管理
7. 平衡計分卡
8. 聯合成本分攤產品
9. 非財務性績效指標
10. 責任會計制度與移轉價格
11. 績效管理
The main purpose of this course is to introduce the basic concepts, theory, technology and recent developments in cost and management programs. The main content of the course covers:
1. Introduction to various cost concepts
2. Introduction to cost volatility
3. Cost-quantity-profit analysis
4. Introduction to various cost systems (batch cost system, step-by-step cost system, standard cost system, and operational basic cost system)
5. Budget system
6. Price determination and cost management
7. Balanced Score Card
8. Combined cost distribution products
9. Non-financial performance indicators
10. Responsible Accounting System and Transfer Prices
11. Performance management
上課指定用書
Horngern, Datar, Foster Rajan and Ittner. 2017, Cost Accounting- A Managerial Emphasis. 16th 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。
5. 葉金成、林谷峻、孔繁華與謝宜樺，2015，成本會計學(上)15版，華泰文化。
Designated book for the previous class
Horngern, Datar, Foster Rajan and Ittner. 2017, Cost Accounting- A Managerial Emphasis. 16th 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.
5. Ye Jincheng, Lin Gujun, Kong Fanhua and Xie Yifeng, 2015, Cost Society Programme (Part 1) 15th edition, Huatai Culture.
| 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） Elementary Exam (Teacher Assistant) |
25 | 由助教全權負責(至少考四次） |
| 出席與上課表現出席與上課表現 Attendance and class presentation |
5 | |
| 作業作業 Action |
10 |
