南台課程大綱
學年度 106學年第二學期 系所 國際商務學位學程
課程名稱 管理會計學 班級 四國際商務二甲,四國際金融二甲
授課教師 林憶樺 點 閱 次 數 46
選修
選修
課程概述
This course want to help students (1) Understand the functions of management accounting information systems;(2) Gain insight into the applications of the management accounting techniques to managerial decisions; and (3) Understand how management accounting functions add value to organizations.
課程目標
課程大綱
1、分 成本制
2、損壞品、重做及殘料
3、平衡計分卡:品質、時間與限制理論
4、存貨管理、及時制度與倒推成本制度
5、資本預算和成本分析
6、管理控制系統、轉撥計價及跨國性考量
7、績效衡量、獎酬與跨國經營的考量
英文大綱
The course will cover the following important topics:
1. Managerial Accounting in the Information Age.
2. Job-Order Costing for Manufacturing and Service Companies.
3. Process Costing.
4. Cost-Volume-Profit Analysis.
5. Variable Costing.
6. Cost Allocation and Activity-Based Costing.
7. The Use of Cost Information in Management Decision Making.
8. Pricing Decisions, Analyzing Customer Profitability, and Activity-Based Pricing.
9. Capital Budgeting and Other Long-Run Decisions.
10. Budgetary Planning and Control.
11. Standard Costs and Variance Analysis.
12. Decentralization and Performance Evaluation.
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