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、變動成本制度、 作業基礎成本制度） 5. 預算制度 6. 成本管理 7. 差異成本制度與定價 8. 非財務性績效指標 9. 責任會計制度與移轉價格 10.平衡計分卡The main purpose of this course is to introduce the basic concepts, theories, evolution, technology and recent practical developments of management accounting. The main content of the course covers: 1. Introduction to various cost concepts 2. Introduction to cost habits 3. Cost-quantity-profit analysis 4. Introduction to various cost systems (batch cost system, step-by-step cost system, standard cost system, change cost system, activity-based cost system) 5. Budget system 6. Cost management 7. Differential cost system and pricing 8. Non-financial performance indicators 9. Responsibility accounting system and transfer price 10. Balanced Scorecard
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.
教科書：
Warren, Reeve and Duchac. 2023. Managerial Accounting. 16th. Cengage Learning. Boston, MA.(滄海書局代理）。
參考書籍
1.Datar, and Rajan. 2021, Horngren's Cost Accounting- A Managerial Emphasis. 17th edition, Pearsion Education, Company.
2. 鄭丁旺 總審定汪泱若、張錫惠 審定 蕭幸金、鄭美愛 著，2023，成本與管理會計學，第一版，新陸書局。
Textbook:
Warren, Reeve and Duchac. 2023. Managerial Accounting. 16th. Cengage Learning. Boston, MA. (Agent of Canghai Book Company).
Reference books
1.Datar, and Rajan. 2021, Horngren's Cost Accounting- A Managerial Emphasis. 17th edition, Pearsion Education, Company.
2. Zheng Dingwang, chief reviewer, Wang Yangruo, Zhang Xihui, reviewer, Xiao Xingjin, Zheng Meiai, 2023, Cost and Management Accounting, First Edition, Xinlu Bookstore.
| 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 |
30 | |
| 小考小考 Quiz |
20 | |
| 上課表現與作業上課表現與作業 Class performance and homework |
10 | |
| 期末分組報告期末分組報告 End-of-period group report |
15 |
