致理科技大學
107
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
汪進揚
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
夜四技
開課班級
夜會三A
開課教室
(座位表查詢)
輔導時間
(每週4小時)
週別
主題與內容
週別
主題與內容
1
職業倫理 標準成本會計制度(二)
10
成本-數量-利潤分析
2
標準成本會計制度(二)
11
成本-數量-利潤分析
3
變動成本法
12
攸關資訊與決策
4
變動成本法
13
攸關資訊與決策
5
聯產品與副產品
14
長期投資決策 - 資本預算
6
聯產品與副產品
15
長期投資決策 - 資本預算
7
作業基礎成本制度
16
責任會計與利潤差異
8
營業預算與財務預算
17
責任會計與利潤差異
9
期中考試
18
期末考
教材/課本
成本會計學 李宗梨與林蕙真 著 (華泰出版社)
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:
汪進揚
課程簡介(以100至200字為原則):
教授成本蒐集、分析與運用等理論與技術,建立學生成本管理知識與技能,使其能協助組織執行預算規劃、成本管理、價值工程與優化管理決策等能力。課程內容包括以下主題:[1]成本管理概念;[2]成本累計制度 (分批成本制、分步成本制、混合成本制);[3]存貨成本法 (全部成本法、變動成本法、產量成本法);[4]製造費用處理方法 (全廠單一費率制、部門化製造費用分攤法、ABC分攤法);[5]標準成本與差異分析;[6]職業道德。
Course Title:
Cost Accounting (2)
Instructor:
Brief Introduction of Course Contents:
This course is to acquaint business students with the fundamental tools of cost management and help them build up a solid background of Cost Accounting for CPA tests. The content of this course covers the following topics: (1) concepts of cost management;(2) cost accumulation systems (job-order costing, process costing, activity-based costing); (3) cost allocation methods (single-rate allocation, departmental allocation, activity-based costing); (4) cost systems (actual costing, normal costing, standard costing); (5) inventory costing (full costing, variable costing, throughput costing); (6) budgeting; (7) ethics.
課程專業英文關鍵字:
Cost pool/ Budgeted balance sheet/ Controllable cost/ e-budgeting/ Split-off point/ Allocation base/ Budgeting system Controller/ Discretionary cost/ Rolling budget/ Activity base/ Budget manual/ Conversion cost/ Discounted-cash-flow analysis/ Work measurement/ Responsibility accounting/ Budget period/ Cost behavior/ Goal congruence/ Zero-base budgeting/ Manufacturing overhead/ By-product/ Cost distribution/ Financial accounting/ Waiting time/ Direct labor/ capital budget/ Cost center/ Flexible budget/ Value analysis/ Direct material/ Capital intensive/ Cost driver/ Finished goods/ Transferred-in cost/ Absorption costing/ Capital turnover/ Cost object/ High-low method/ Throughput costing/ Activity-based management/ Cash bonus/ Cost of capital/ Job-cost record/ Sunk cost/ Annuity/ Cash budget/ Cost variance/ Job-order costing system/ Total quality management/ Applied manufacturing overhead/ Certified management accountant/ Cost-volume-profit/ Joint cost/ Standard cost/ Avoidable expense/ Chief financial officer/ Cross-elasticity/ Joint products/ Safety margin/ Balance scorecard/ Committed cost/ Curvilinear cost/ Incremental cost/ Return on investment/ Batch-level activity/ Common cost/ Decentralization/ Make-or-buy decision/ Value chain/ Batch manufacturing/ Benchmarking/ Decision making/ Net present value/ Target costing/ Before-tax income/ Competitive bidding/ Delivery cycle time/ Master budget/ Profitability index/ Best practice/ Constraints/ Departmental production report/ Lead time/ Performance report/ Budget administration/ Continuous improvement/ Differential cost/ Kaizen costing/ Outscoring/ Budget committee/ Contribution margin/ Economic value added/ Opportunity cost/ Normal costing/ Budget director/ Controllability/ Discount rate/ Operating leverage/ Out-of-pocket cost
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