延續上學期的進度，本學期課程主要目的在介紹成本與管理會計之理論、技術及最近實務之發展。課程的主要內容，涵蓋： 1.資本預算 2.分步成本制度 3.短期決策、定價決策與成本管理 4. 平衡計分卡 5. 聯合成本分攤產品 6. 非財務性績效指標 7. 責任會計制度與移轉價格 8. 績效管理。

The progress of the previous session is to continue the course. The main purpose of this course is to introduce the theory, technology and recent developments of cost and management programs. The main contents of the course include: 1. Capital budget 2. Step-by-step cost system 3. Short-term decisions, pricing decisions and cost management 4. Balanced scorecard 5. Combined cost split products 6. Non-financial performance indicators 7. Responsible accounting system and transfer prices 8. 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
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
Zheng Dingwang-General review; Wang Yangruo; Zhang Xihui-approved; Xunjin; Zheng Meiai-au-authorized 2023. Cost and Management Association Planning. First Edition. New China Book Bureau.