致理科技大學
106
學年度第
2
學期課程教學計畫表
授課科目名稱
成本會計(下)
授課教師
林祥惠
課程時程
單學期-下學期
學分數
3.00
上課時數
3
開課系科
會計資訊系
課程性質
必修
開課學制
日四技
開課班級
會資三A
開課教室
綜合教學大樓 E43 一般教室
(座位表查詢)
輔導時間
(每週4小時)
每週 (一) A04 - 11:20~12:10
每週 (二) A05 - 12:20~13:10
每週 (三) A05 - 12:20~13:10
每週 (四) A03 - 10:20~11:10
週別
主題與內容
週別
主題與內容
1
(含教育倫理主題)學年課程寒假學習計畫 Ch10作業基礎成本制與策略性成本管理
10
Ch14銷貨毛利差異分析
2
Ch10作業基礎成本制與策略性成本管理
11
Ch14銷貨毛利差異分析
3
Ch11聯合成本之分攤
12
Ch15變動成本法
4
Ch11聯合成本之分攤
13
Ch15變動成本法
5
Ch12預算
14
Ch16攸關成本
6
Ch12預算
15
Ch16攸關成本
7
Ch13標準成本制度
16
Ch17資本預算
8
Ch13標準成本制度
17
畢業班期末考週Ch17資本預算
9
期中考週
18
期末考週
教材/課本
成本與管理會計(6e)鄭丁旺
敬請老師提醒同學遵守智慧財產權觀念,不得不法影印教科書!
授課方式
課堂教學
是否為全外語教學
否
輔導證照
否
輔導競賽
否
業師協同教學
無
是否為創新創業課程
否
是否為SDGs永續課程
否
成績比率
平時:
%
期中:
%
期末:
%
備註一
如因疫情臨時停課,線上同步教學網址:
備註二
聯絡方式
研究室位置:
研究(辦公)室電話:(02)2257-6167 轉
E-Mail:
課程名稱:
成本會計(下)
授課教師:
林祥惠
課程簡介(以100至200字為原則):
Cost accounting is an approach to evaluating the overall costs that are associated with conducting business. Generally based on standard accounting practices, cost accounting is one of the tools that managers utilize to determine what type and how much expenses is involved with maintaining the current business model. At the same time, the principles of cost accounting can also be utilized to project changes to these costs in the event that specific changes are implemented. When it comes to measuring how wisely company resources are being utilized, cost accounting helps to provide the data relevant to the current situation. By identifying production costs and further defining the cost of production by three or more successive business cycles, it is possible to note any trends that indicate a rise in production costs without any appreciable changes or increase in production of goods and services. By using this approach, it is possible to identify the reason for the change, and take steps to contain the situation before bottom line profits are impacted to a greater degree.
Course Title:
Cost Accounting (2)
Instructor:
Brief Introduction of Course Contents:
An accounting process that aims to capture a company's costs of production by assessing the input costs of each step of production as well as fixed costs such as depreciation of capital equipment. Cost accounting will first measure and record these costs individually, then compare input results to output or actual results to aid company management in measuring financial performance.
課程專業英文關鍵字:
Materials consumption report: A document that summarizes the materials used by a department during a reporting period and that replaces materials requisitions. (p. 1192) Process cost accounting system: A system of assigning direct materials, direct labour, and overhead to specific manufacturing processes. The total costs associated with each process are then divided by the number of units passing through that process to determine the cost per equivalent unit. (p. 1190) Process cost summary: A primary managerial accounting report for a process cost accounting system. The report describes the costs charged to a department, the equivalent units of production by the department, and how the costs were assigned to the output. (p. 1202) Process manufacturing: The processing of products in a continuous flow of steps (also called process operations or process production); this means products pass through a series of sequential processes. (p. 1186)
若有課程內容或排課問題,請洽課務組 日(02)2257-6167#1296、夜(02)2257-6167#1206
若有無法帳號密碼無法登入等問題或系統操作問題,請洽管理資訊組 (02)2257-6167#1286
若有點名系統相關問題,請洽 日生輔組(02)2257-6167#1213、夜學務組(02)2257-6167#1207