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 second semester include flexible budgeting, variance analysis, variable vs full costing, cost information for decisions making, capital budgeting and management control systems.
In this course, students are required to conduct a group field project, which investigates the managerial accounting issue for a real company. In addition, cases will be assigned for group discussion and presentation.

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 ......................... 30%
Final ......................... 30%
Cases ......................... 10%
Field project......................20%
Assignments & Quiz ................10%

四、 預修課程

會計學（一）