課程編碼 Course Code | 中文課程名稱 Course Name (Chinese) | 英文課程名稱 Course Name (English) | 總學分數 Credits | 總時數 Hours |
---|---|---|---|---|
4805036 | 管理決策會計 | Managerial Decision Accounting | 3.0 | 3 |
中文概述 Chinese Description | 管理會計可提供經營管理者,作好企業計劃(Planning)、控制(Control)、決策(Decision)、產品成本計算(Product costing)和激勵員工士氣(Motivation)等企業經營五大重點的輔助工作。本課程的內容分為二大部分: 第一部分:有關管理者在規劃營運活動所採用的方法介紹-預算的概念與編制方法,短期決策所用的評估方法以及資本預算的相關考慮。 第二部分:介紹各項控制方法,涵概各項差異分析、責任會計與全面品質管理、績效衡量。 本課程主要目標在於探討管理會計的理論及應用文獻,以實際之應用個案,將會計資訊用於策略管理規劃及執行,使學生對管理會計的理論面及實務面,均有廣泛的認知與了解。本課程內容包括作業基礎成本計價、作業基礎成本管理、成本規劃與決策、目標成本制、平衡計分卡及績效評估等文獻及個案。 | |||
英文概述 English Description | Managerial accounting information includes both historical and estimated data used by management in conducting daily operations, such as Planning, Control, Decision, Product costing and Motivation of employees. This courses design can be classified as two portions. First, managerial accounting reports provide both objective measures of past operations and subjective estimates about future decisions such as budgeting, short-term decision making and capital budget. Second, this course will introduce several cost control methods such as difference analysis, responsible accounting, TQM and performance measurement. Managerial accounting reports can be prepared to report information for the business entity or a segment of the entity, such as a division, product, project, or territory. |
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