南台課程大綱
學年度 105學年第一學期 系所 會資系
課程名稱 管理會計學 班級 四技會資三甲
授課教師 林憶樺 點 閱 次 數 32
選修
必修
課程概述
Managers in all types of organizations rely heavily on managerial accounting
information for decision making, planning, and control. The goal is to acquaint students of management within the fundamentals of mnagerial accounting.





課程目標
We describe how management accountants provide financial and non-financial
information to help managers decide how best to deal with challenges and
opportunities.
課程大綱

1、Ch 17 分 成本制
2、Ch 18 損壞品、重做及殘料
3、Ch 19 平衡計分卡:品質、時間與限制理論
4、Ch 20 存貨管理、及時制度與倒推成本制度
5、Ch 21 資本預算和成本分析
6、Ch 22 管理控制系統、轉撥計價及跨國性考量
7、Ch 23 績效衡量、獎酬與跨國經營的考量
英文大綱
1、Ch17 Process Costing
2、Ch18 Spoilage, Rework, and Scrap
3、Ch19 Balanced Scorecard: Quality, Time, and the Theory of Constraints
4、Ch20 Inventory Management, Just-in-Time, and Backflush Costing
5、Ch21 Capital Budgeting and Cost Analysis
6、Ch22 Management Control Systems, Transfer Pricing, and Multinational
7、Ch23 Performance Measurement, Compensation, and Multinational Considerations
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