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.資本預算 2.分步成本制度 3.短期決策、定價決策與成本管理 4. 平衡計分卡 5. 聯合成本分攤產品 6. 非財務性績效指標 7. 責任會計制度與移轉價格 8. 績效管理。The progress of the previous session is to continue the course. The main purpose of this course is to introduce the theory, technology and recent developments of cost and management programs. The main contents of the course include: 1. Capital budget 2. Step-by-step cost system 3. Short-term decisions, pricing decisions and cost management 4. Balanced scorecard 5. Combined cost split products 6. Non-financial performance indicators 7. Responsible accounting system and transfer prices 8. Performance management.
上課指定用書
Datar, and Rajan. 2018, Hongren's 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. Mowen and Hansen. 2006. Management Accounting-The Cornerstone for business Decisions. Thomson South-Western Co
4.鄭丁旺、張錫會與汪央若，2014，成本與管理會計，第6版，指南書局。
Books specified in the previous class
Datar, and Rajan. 2018, Hongren's Cost Accounting- A Managerial Emphasis. 16th edition, Pearsion Education, Company.
Reference Book
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. Mowen and Hansen. 2006. Management Accounting-The Cornerstone for business Decisions. Thomson South-Western Co
4. Zheng Dingwang, Zhang Xi Association and Wang Yangruo, 2014, Cost and Management Association, 6th Edition, Guide Book Bureau.
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| 期中考期中考 Midterm exam |
30 | |
| 期末考期末考 Final exam |
30 | |
| 小考（助教）小考（助教） Elementary Exam (Teacher Assistant) |
25 | 由助教全權負責 |
| 作業、出席與上課表現作業、出席與上課表現 Work, attendance and class performance |
15 | 上課點名未到，一次扣學期成績3分；上課滑手機者，一次扣學期成績1分。 |
