一、課程基本資料 Course Information | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
科目名稱 Course Title: (中文)成本會計H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D |
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授課教師 Instructor:陳專塗 CHEN, CHUAN-TU | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
科目代碼 Course Code:BAC30208 | 單全學期 Semester/Year:全 | 分組組別 Section:H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雙 四34 | 前次異動時間 Time Last Edited:111年01月13日17時08分 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
會計學系基本能力指標 Basic Ability Index | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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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) |
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●指定教科書 Required Texts Horngren’s Cost Accounting-A Managerial Emphasis, 17th edition, by Srikant M. Dater & Madhav V. Rajan. ●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 collection, processing, and application of cost accounting information to support a variety of management decisions, including strategic decisions. The topics covered in the course include: (1) cost concepts, (2) cost accumulation, (3) cost allocation, (4) budgeting and standard costing, (5) cost variances analysis, (6) cost-volume-profit analysis, (7) performance evaluation, (8) management decision analysis, etc. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
四、課程內容 Course Description | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
●整體敘述 Overall Description Topics: 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) ※Appendix講授 6. Spoilage, Rework, and Scrap (Ch.19) ※Appendix講授 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) ※Appendix講授 10. Management Control Systems, Transfer Pricing, and Multinational Considerations (Ch.23) 11. Performance Measurement, Compensation, and Multinational Considerations (Ch.24) Midterm Examination: Ch.14,15,16,17,18 Date: to be announced Final Examination: Ch.19,20,21,22,23,24 Date: to be announced ※講授者(含附錄)均列入考試範圍。 |
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●分週敘述 Weekly Schedule |
五、考評及成績核算方式 Grading | ||||||||||||||||||||
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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 每週4小時,參見網頁: http://www.acc.scu.edu.tw/ctc/1102.htm |
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●聯絡方式 Contact Info
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七、教學助理聯絡方式 TA’s Contact Info | |||||||||
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八、建議先修課程 Suggested Prerequisite Course | |||||||||
初級會計學 | |||||||||
九、課程其他要求 Other Requirements | |||||||||
1.學生缺課總時數達四分之一以上者,學業總成績一律不及格,缺課時數在四分之一以內者,教師得酌扣成績二至十分。 2.上課缺席、遲到、課堂討論,列入學期成績考評。 3.另有學期加分辦法! | |||||||||
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 |
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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:http://www.acc.scu.edu.tw/ctc/ | |||||||||
其他 Others: | |||||||||
十一、計畫表公布後異動說明 Changes Made After Posting Syllabus | |||||||||