週次 |
日期 |
單元主題 |
第1週 |
9/15 |
Introduction (Ch. 1) |
第2週 |
9/22 |
Basic Cost Management Concepts (Ch. 2) |
第3週 |
9/29 |
Job Costing and Cost Accumulation in a Batch Production Environment(Ch. 3) |
第4週 |
10/06 |
Process Costing and Hybrid Product-Costing Systems (Ch. 4) |
第5週 |
10/13 |
Activity-Based Costing and Management (Ch. 5) |
第6週 |
10/20 |
Activity Analysis, Cost Behavior, and Cost Estimation (Ch. 6) |
第7週 |
10/27 |
Cost-Volume-Profit Analysis (Ch. 7) |
第8週 |
11/03 |
Variable Costing and the Costs of Quality and Sustainability(Ch. 8) |
第9週 |
11/10 |
Mid-term Exam (Ch. 2~Ch.8) |
第10週 |
11/17 |
Financial Planning and Analysis: The Master Budget (Ch. 9) |
第11週 |
11/24 |
Standard Costing and Analysis of Direct Costs (Ch. 10) |
第12週 |
12/01 |
Flexible Budgeting and Analysis of Overhead Costs (Ch. 11) |
第13週 |
12/08 |
Responsibility Accounting, Operational Performance Measures, and the Balanced Scorecard (Ch. 12) |
第14週 |
12/15 |
Investment Centers and Transfer Pricing (Ch. 13) |
第15週 |
12/22 |
Decision Making: Relevant Costs and Benefits (Ch. 14) |
第16週 |
12/29 |
Target Costing and Cost Analysis for Pricing Decisions (Ch. 15) |
第17週 |
1/05 |
Capital Expenditure Decisions (Ch. 16) |
第18週 |
1/12 |
Final Exam (Ch. 9~Ch. 16) |