1423 - 成本與管理會計
Cost & Management
教育目標 Course Target
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.
參考書目 Reference Books
Datar, S. M. and M. V. Rajan. 2021, Horngren's Cost Accounting- A Managerial Emphasis. 17th edition, Pearson Education Limited.
Datar, S. M. and M. V. Rajan. 2021, Horngren's Cost Accounting- A Managerial Emphasis. 17th edition, Pearson Education Limited.
評分方式 Grading
| 評分項目 Grading Method |
配分比例 Percentage |
說明 Description |
|---|---|---|
|
出席與課堂參與 Attendance and class meetings |
10 | |
|
小考 Small exam |
25 | |
|
期中考 Midterm exam |
30 | |
|
期末考 Final exam |
35 |
授課大綱 Course Plan
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相似課程 Related Courses
| 課程代碼 Course Code |
課程名稱 Course Name |
授課教師 Instructor |
時間地點 Time & Room |
學分 Credits |
操作 Actions |
|---|---|---|---|---|---|
|
必修-1420
|
會計系2A 劉俊儒 | 三/1,2,3,4[M221] | 3-3 | 詳細資訊 Details |
課程資訊 Course Information
基本資料 Basic Information
- 課程代碼 Course Code: 1423
- 學分 Credit: 3-3
-
上課時間 Course Time:Friday/1,2,3,4[M155]
-
授課教師 Teacher:蔡宜呈
-
修課班級 Class:會計系2B
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