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 |
---|---|---|---|---|
4807035 | 作業基礎成本管理 | Activity-Based Cost Management | 3.0 | 3 |
中文概述 Chinese Description | 本課程提供管理研究生與實務界人士了解成本系統沿革,進而利用作業基礎成本系統進行產品組合與定價決策,客戶利潤分析與供應商關係評估,並與其他管理觀念與技術相關聯結以及創造公司價值。 | |||
英文概述 English Description | This course is designed to make graduate-level students and practitioners first understand cost system evolution. Then it introduces readers to the uses of activity-based cost system in the product-mix and pricing decisions, customer profitability analysis, and supplier relationship evaluation contexts. Finally it introduces how to link ABC with other management concepts and techniques to create corporate value. |
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