一、課程簡介:

Cost/managerial accounting provides key data to managers for planning and controlling, as well as for costing products, services, and customers. By studying both traditional and modern cost/managerial accounting concepts and techniques, students are expected to understand and appreciate the role cost/managerial accounting information plays in the managerial decision-making process. The subjects to be covered in the fall semester include basic cost concepts, job costing, process costing , standard costing, cost allocation, activities-based costing , cost behavior, cost-volume-profit analysis and budgeting.
Inaddition to two exams, two cases will be assigned for group discussion and presentation. Everyone is required to hold an e-mail account in order to submit network assingments.

二、 教科書：
Horngren, Foster and Datar, Cost Accounting: A Managerial Emphasis , 9th edition, Prentice-Hall, 1997

三、 成績評量方式：
Midterm ......................... 35%
Final ......................... 35%
Cases .........................…15%
Quiz & Assignment ………… 5%
Participation & Network Assignment 10%

四、 預修課程
會計學（一）