南台課程大綱
學年度 98學年第二學期 系所 企管系
課程名稱 管理會計 班級 碩企管國際一甲
授課教師 林憶樺 點 閱 次 數 96
選修
必修
課程概述
This course includes reading from the textbook, assigned problems, and case discussion questions.
課程目標
This course focuses on the use of accounting data in the management of an organization.
課程大綱
CPA PART.I FUNDAMENTALS AND COST-ACCUMULATIONS SYSTEMS
Ch.1 The Changing Role of Managerial Accounting in a Dynamic Business Environment
Ch.2 Basic Cost Management Concepts and Accounting for Mass Customization Operations
Ch.3 Product Costing and Cost Accumulation in a Batch Production Environment
Ch.4 Process Costing and Hybrid Product-Costing Systems

PART.II COST MANAGEMENT SYSTEMS, ACTIVITY-BASED COSTING, AND ACTIVITY-BASED MANAGEMENT
Ch.5 Activity-Based Costing
Ch.6 Activity-Based Management and Cost Management Tools

PART.III PLANNING, CONTROL, AND COST MANAGEMENT SYSTEMS
Ch.7 Activity Analysis, Cost Behavior, and Cost Estimation
Ch.8 Cost-Volume-Profit Analysis
Ch.9 Profit Planning, Activity-Based Budgeting, and e-Budgeting
Ch.10 Standard Costing, Operational Performance Measures and the Balanced Scorecard
Ch.11 Flexible Budgeting and the Management of Overhead and Support Activity Costs
Ch.12 Responsibility Accounting, Quality Control and Environmental Cost Management
Ch.13 Investment Centers and Transfer Pricing
英文大綱
PART.I FUNDAMENTALS AND COST-ACCUMULATIONS SYSTEMS
Ch.1 The Changing Role of Managerial Accounting in a Dynamic Business Environment
Ch.2 Basic Cost Management Concepts and Accounting for Mass Customization Operations
Ch.3 Product Costing and Cost Accumulation in a Batch Production Environment
Ch.4 Process Costing and Hybrid Product-Costing Systems

PART.II COST MANAGEMENT SYSTEMS, ACTIVITY-BASED COSTING, AND ACTIVITY-BASED MANAGEMENT
Ch.5 Activity-Based Costing
Ch.6 Activity-Based Management and Cost Management Tools

PART.III PLANNING, CONTROL, AND COST MANAGEMENT SYSTEMS
Ch.7 Activity Analysis, Cost Behavior, and Cost Estimation
Ch.8 Cost-Volume-Profit Analysis
Ch.9 Profit Planning, Activity-Based Budgeting, and e-Budgeting
Ch.10 Standard Costing, Operational Performance Measures and the Balanced Scorecard
Ch.11 Flexible Budgeting and the Management of Overhead and Support Activity Costs
Ch.12 Responsibility Accounting, Quality Control and Environmental Cost Management
Ch.13 Investment Centers and Transfer Pricing
下載
Doc Pdf Html
連結(一) 連結(二) 連結(三)

上一頁