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 content of the course covers: 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 meetings System and transfer price 8. Performance management.
Datar, S. M. and M. V. Rajan. 2021, Horngren's Cost Accounting- A Managerial Emphasis. 17th edition, Pearson Education Limited.
data R, S. M. and M. V. RA Jan. 2021, horn individual competition cost accounting- A managerial emphasis. 17TH edition, Pearson education limited.
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| 出席與課堂參與出席與課堂參與 Attendance and class meetings |
10 | |
| 小考小考 Small exam |
25 | |
| 期中考期中考 Midterm exam |
30 | |
| 期末考期末考 Final exam |
35 |
