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並探討如何蒐集、衡量及報導各種財務(含成本)及非財務資訊，以幫助組織內部各階層經理人員執行規劃、控制及制定決策等管理功能。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 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 12.管理控制制度 13.資料分析模式與預測。The main purpose of this course is to introduce the basic concepts, theories, technology and recent developments of cost and management programs, and to explore how to collect, measure and report various financial (including costs) and non-financial information to help organize the execution of managers at all levels within the organization Management functions such as planning, controlling and formulating decisions. The main content of the course covers: 1. Introduction to each cost concept 2. Introduction to cost 3. Analysis of cost-quantity-profit 4. Introduction to various cost systems (batch cost system, step-by-step cost system, standard cost system, operation Basic cost system) 5. Budget system 6. Price determination and cost management 7. Balanced scorecard 8. Combined cost split 9. Non-financial performance indicator 10. Responsible accounting system and transfer price 11. Performance management 12. Management control System 13. Data analysis model and forecast.
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 split products
9. Non-financial performance indicators
10. Responsible Accounting System and Transfer Prices
11. Performance management
上課指定用書
Datar and Rajan. 2021, Hotngren's Cost Accounting- A Managerial Emphasis. 17th edition, Pearsion Education, Company.
參考書籍
1.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
Books specified in the previous class
Datar and Rajan. 2021, Hotngren's Cost Accounting- A Managerial Emphasis. 17th edition, Pearsion Education, Company.
Reference Books
1. Zheng Dingwang-General review; Wang Yangruo; Zhang Xihui-approved; Xu Xingjin; Zheng Meiai-au-authorized 2023. Cost and Management Association Planning. First Edition. New China 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 |
30 | |
| 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） |
| 作業、出席與上課表現作業、出席與上課表現 Work, attendance and class performance |
10 | |
| 個人期末報告個人期末報告 Personal final report |
10 |
