| 一、課程基本資料 Course Information | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 科目名稱 Course Title： (中文)成本會計Ｄ組 (英文)COST ACCOUNTING |
開課學期 Semester：110學年度第2學期 開課班級 Class：會三Ｂ |
|||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 授課教師 Instructor：吳怡萱 WU, YI-HSUAN | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 科目代碼 Course Code：BAC30204 | 單全學期 Semester/Year：全 | 分組組別 Section：Ｄ組 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 人數限制 Class Size：40 | 必選修別 Required/Elective：必 | 學分數 Credit(s)：3 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 星期節次 Day/Session： 二34 三12雙 | 前次異動時間 Time Last Edited：111年02月22日17時09分 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 會計學系基本能力指標 Basic Ability Index | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|
||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 二、指定教科書及參考資料 Textbooks and Reference (請修課同學遵守智慧財產權，不得非法影印) |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ●指定教科書 Required Texts Horngren, Datar, and Foster (2021), Horngren's Cost Accounting－A Managerial Emphasis, 17th edition, Pearson Prentice Hall. ●參考書資料暨網路資源 Reference Books and Online Resources | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 三、教學目標 Objectives | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 本科目旨在闡明企業的成本流程、成本制度與成本資訊系統，並運用相關的成本資訊以協助經營者從事各項規劃、控制與決策活動。課程內容包括：（一）成本的基本觀念；（二）成本彙集方式；（三）成本分配方法；（四）預算編製與標準成本制度；（五）成本差異分析；（六）成本、數量、利潤分析；（七）績效評估；及（八）管理決策分析等。 |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| The course emphasizes the use of cost accounting information in planning and controlling business systems and in supporting a variety of management decisions, including strategic decisions. Topics covered include (1) cost concepts, (2) cost accumulation, (3) Cost allocation, (4) planning and control of costs, (5) budgeting and standard costs, (6) costs, volume and profits analysis, (7) performance evalutioan, as well as (8) management decision analysis. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 四、課程內容 Course Description | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ●整體敘述 Overall Description 教授課程範圍與內容： 1. Pricing Decisions and Cost Management (Ch. 14) 2. Cost Allocation, Customer-Profitability Analysis, and Sales-Variance Analysis (Ch. 15) 3. Allocation of Support-Department Costs, Common Costs, and Revenues (Ch. 16) 4. Cost Allocation: Joint Products and Byproducts (Ch. 17) 5. Process Costing (Ch. 18, 含Appendix) Midterm Exam 6. Spoilage, Rework, and Scrap (Ch. 19, 含Appendix) 7. Balanced Scorecard: Quality and Time (Ch. 20) 8. Inventory Management, Just-in-Time, and Simplified Costing Methods (Ch. 21) 9. Capital Budgeting and Cost Analysis (Ch. 22, 含Appendix) 10. Management Control Systems, Transfer Pricing, and Multinational Considerations (Ch. 23) 11. Performance Measurement, Compensation, and Multinational Considerations (Ch. 24) Final Exam ※凡講授部分（含附錄）均列入考試範圍。 |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ●分週敘述 Weekly Schedule | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 五、考評及成績核算方式 Grading | ||||||||||||||||||||||||
| ||||||||||||||||||||||||
| 六、授課教師課業輔導時間和聯絡方式 Office Hours And Contact Info | ||||||||||||||||||||||||
| ●課業輔導時間 Office Hour 週二5、6節、週四5、6節、上課前後，或以email聯繫安排。 |
||||||||||||||||||||||||
●聯絡方式 Contact Info
|
||||||||||||||||||||||||
| 七、教學助理聯絡方式 TA’s Contact Info | |||||||||
| |||||||||
| 八、建議先修課程 Suggested Prerequisite Course | |||||||||
| 會計學(一) | |||||||||
| 九、課程其他要求 Other Requirements | |||||||||
| 成本會計（上）成績達 50 分以上。 | |||||||||
| 十、學校教材上網、數位學習平台及教師個人網址 University’s Web Portal And Teacher's Website | |||||||||
| 學校教材上網網址 University’s Teaching Material Portal： 東吳大學Moodle數位平台：http://isee.scu.edu.tw |
|||||||||
| 學校數位學習平台 University’s Digital Learning Platform： ☐東吳大學Moodle數位平台：http://isee.scu.edu.tw ☑東吳大學Tronclass行動數位平台：https://tronclass.scu.edu.tw | |||||||||
| 教師個人網址 Teacher's Website： | |||||||||
| 其他 Others：東吳TronClass數位平台：https://tronclass.scu.edu.tw/ | |||||||||
| 十一、計畫表公布後異動說明 Changes Made After Posting Syllabus | |||||||||