| 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 |
|---|---|---|---|---|
| 5703049 | 成本會計專題 | Cost Accounting Seminar | 3.0 | 3 |
| 中文概述 Chinese Description | 企業為提高本身於資本市場中的競爭力，唯有-開源節流-提高收入、降低成本，才能實質強化其財務結構及經營體質層面，故從節流方面-Cost down便是影響其財務層面之重要關鍵。本課程旨在介紹成本的概念及基本架構，希望同學能須具備「成本會計計算」及「成本分析控制」的實務工作能力。才能正面應戰市場競爭的考驗。 | |||
| 英文概述 English Description | The class is designed to provide the necessary background for those who prepare accounting information and for those prepare the systems of collecting, organizing, processing, and reporting economic data, but also the uses of accounting information in making decisions. | |||
備註：