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及外部使用者執行規劃和控制等管理功能及作決策。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。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 managers and external users at all levels of the company to implement management functions and decisions such as planning and control. 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. Price determination and cost management 7. Balanced scorecard 8. Combined cost split 9. Non-financial performance indicators 10. Responsible accounting system and transfer price 11. Performance management.
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 distribution 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, Horngren's Cost Accounting- A Managerial Emphasis. 17th edition, Pearson Education Limited.
參考書籍
1.鄭丁旺, 蕭幸金, 鄭美愛，2023，成本與管理會計學(上)，新陸書局。
2.鄭丁旺, 蕭幸金, 鄭美愛，2023，成本與管理會計學(下)，新陸書局。
Books specified in the previous class
Datar and Rajan. 2021, Horngren's Cost Accounting- A Managerial Emphasis. 17th edition, Pearson Education Limited.
Reference Books
1. Zheng Dingwang, Rongxingjin, Zheng Meiai, 2023, Cost and Management Association Practice (Part 1), New China Book Bureau.
2. Zheng Dingwang, Rongxingjin, Zheng Meiai, 2023, Cost and Management Association Planning (Part 2), 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 |
30 | |
| 期末考期末考 Final exam |
35 | |
| 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） |
| 出席與上課表現出席與上課表現 Attendance and class presentation |
10 |
