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 basic management accounting concepts, and combines management accounting theory with business operations and technological innovation and development. It introduces management accounting in detail with simple explanations and examples, and how to apply the theory to business operations.
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, theories, evolution, technology and recent practical developments of management accounting. The first half of the course will introduce the basic concepts of cost accounting.
Peter C. Brewer, Ray H. Garrison and Eric W. Noreen, 2019, Introduction to Managerial Accounting, 8e, ISBN:9781260091755,華泰書局代理.
Peter C. Brewer, Ray H. Garrison and Eric W. Noreen, 2019, Introduction to Managerial Accounting, 8e, ISBN: 9781260091755, distributed by Huatai Book Company.
| 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) Daily grades (class performance, quizzes, attendance) |
30 |
