南台課程大綱
學年度 102學年第二學期 系所 行流系
課程名稱 成本與管理會計 班級 四技行流一甲
授課教師 黃文宏 點 閱 次 數 45
選修
必修
課程概述
從管理決策之角度來彙集成本資料,透過成本習性之了解來分析決策相關成本,並運用於各個管理層面之決策.
課程目標
引導以非會計專業為生涯展望之管理學院學生去體會經營數據之未來性及攸關性,冀望在其未來管理專業領域上能更有效靈活運用成本數據分析, 以提升決策效率與品質。
This course is designed to introduce you the basic concepts and methods of analyzing accounting information with an emphasis on internal reporting that allows managers to make decisions and to plan and control business operations. Throughout the course, you are encouraged to consider the use of accounting information in a variety of decision contexts. You should be able to learn things in this course that will have practical significance in your chosen career and that will enable you to derive more benefit from various disciplines such as finance, marketing, management, statistics, and economics.
課程大綱
1. 導論 & 成本行為分析及運用
2. 成本、數量與利潤之關係 & 利潤規劃
3. 攸關成本及決策制定 & 資本預算決策
4. 分批成本制 & 作業基礎成本制
5. 標準成本 & 彈性預算及製造費用分析
6. 分步成本制 & 財報分析
英文大綱
1. A Introduction to Managerial Accounting and Cost Concepts & Cost Behavior: Analysis and Use
2. Cost-Volume-Profit Relationships & Profit Planning
3. Relevant Costs for Decision Making & Capital Budgeting Decisions
4. Systems Design: Job-Order Costing & Activity-Based Costing
5. Standard Costs & Flexible Budgets and Overhead Analysis
6. Process Costing & Financial Statements Analysis
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