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. 成本管理 7. 定價 8. 非財務性績效指標 9. 責任會計制度與移轉價格The main purpose of this course is to introduce the basic concepts, theory, evolution, technology and recent developments in management programs. The main content of the course covers: 1. Introduction to each cost concept 2. Introduction to cost 3. Cost-quantity-profit analysis 4. Introduction to various cost systems (batch cost system, step-by-step cost system, standard cost system, operational basic cost system) 5. Budget system 6. Cost management 7. Price setting 8. Non-financial performance indicators 9. Responsible accounting system and transfer price
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.
教科書：
Warren, Reeve and Duchac. 2018. Managerial Accounting. 14th. Cengage Learning. Boston, MA.(滄海書局代理）。
參考書籍
1.Horngern, Datar, Foster Rajan and Ittner. 2018, Cost Accounting- A Managerial Emphasis. 16th edition, Pearsion Education, Company.
2. 鄭丁旺，汪泱若與張錫惠，2015，管理會計，第三版，指南書局。
Textbook:
Warren, Reeve and Duchac. 2018. Managerial Accounting. 14th. Cengage Learning. Boston, MA. (Agent from the Hsinghai Books Bureau).
Reference books
1.Horngern, Datar, Foster Rajan and Ittner. 2018, Cost Accounting- A Managerial Emphasis. 16th edition, Pearsion Education, Company.
2. Zheng Ding Wang, Wang Yangruo and Zhang Xihui, 2015, Management Conference, Third 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 |
25 | |
| 期末考期末考 Final exam |
25 | |
| 小考小考 Small exam |
20 | |
| 上課表現與作業上課表現與作業 |
15 | |
| 期末分組報告期末分組報告 Final division report |
15 |
