課程名稱 |
成本與管理會計甲上 COST AND MANAGERIAL ACCOUNTING(1) |
開課學期 |
98-1 |
授課對象 |
會計學系 |
授課教師 |
曾智揚 |
課號 |
Acc2005 |
課程識別碼 |
702E30401 |
班次 |
04 |
學分 |
3 |
全/半年 |
全年 |
必/選修 |
必修 |
上課時間 |
星期一5,6,7(12:20~15:10) |
上課地點 |
管二304 |
備註 |
本課程以英語授課。 限本系所學生(含輔系、雙修生) 總人數上限:40人 |
Ceiba 課程網頁 |
http://ceiba.ntu.edu.tw/981CMA04 |
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課程概述 |
Website: http://www.prenhall.com/myphlip
Textbook: Horngren, Charles T., Srikant M. Datar, and George Foster, Cost Accounting: A Managerial Emphasis, 13th Edition, Prentice Hall, 2009. |
課程目標 |
The goal of cost and managerial accounting is to acquaint students of management with the fundamental tools of management accounting, but also to promote their understanding of the dramatic ways in which the field is changing. The emphasis throughout the course is on using accounting information in managing an organization. In this course, the traditional tools of managerial accounting, like product costing, budgeting, and performance evaluation, will be augmented and updated with contemporary approaches such as activity-based costing, customer profitability analysis, value-chain analysis, target costing, balanced scorecard, and strategic cost management. |
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