Course Syllabus

Course Information：

Year-Semester Course Number Course Name Phase Credits Hours Required/Elective Instructor Class Student NO. Withdraw Note

Spring Semester
Year 2026 355209 Cost Accounting 1 3.0 3 ▲ Lin Feng Yi
Alan Chang 4BM2 54 0 須修習過會計學

Year-Semester	Course Number	Course Name	Phase	Credits	Hours	Required/Elective	Instructor	Class	Student NO.	Withdraw	Note
Spring Semester Year 2026	355209	Cost Accounting	1	3.0	3	▲	Lin Feng Yi Alan Chang	4BM2	54	0	須修習過會計學

Course Plan：

Instructor Lin Feng Yi　Office Hours

Email fengyi@ntut.edu.tw

Last Updated 2025-12-17 22:15:12

Course Objective 成本會計是整理和產生各種會計資料和情報以幫助各階層的管理人員完成管理任務。本課程共分三篇，第一篇是會計資料與企業決策之間的關係，其中共有五章分別介紹決策步驟與收集資料及選擇資料的近代會計方法論。第二篇是如何運用各項資料於企業決策，其至中包括四章，針對各項，各種特殊型態的決策需求，找出所需各項資料。第三篇是有關決策系統之各項計畫與控制制度，其中各章針對決策資料如何實用化與協調化。全文強調有關會計人員、經濟人員及財務人員皆可透過本書各項功能而達到分析與管理目的。

Course Schedule Week1:Managerial accounting introduction Week2:Production process and manufactured accounting Week3:Product cost and business flow Week4:Factory overhead analysis Week5:Job order costing systems-1 Week6:Job order costing systems-2 Week7:Process costing systems-1 Week8:Process costing systems-2 Week9:Accounting cycles Week10:Midterm Exam Week11:Accounting based costing Week12:Cost allocation and comparison Week13:CVP analysis Week14:Accounting process and value chains Week15:Responsibility accounting and transfer pricing Week16:Variable costing systems Week17:Review Week18:Final Exam

Evaluation and grading policy Homework and Assignments: 40 % Midterm Exam: 30 % Final Exam: 30 %

Materials All right reserved. Do not reproduce without permission.

Foreign-language textbooks:Yes
Textbook: Warren Fess : Managerial accounting, 9th edition.

The access to curricular consultation OFFICE HOURS TUESDAY 8:00-12:00

Expanding teaching and resources

The course corresponds to the SDGs SDG4：優質教育（Quality Education）
SDG5：性別平等（Gender Equality）
SDG11：永續城市與社區（Sustainable Cities and Communities）
SDG12：負責任的消費與生產（Responsible Consumption and Production）

Does the course incorporate AI ● 使用生成式AI作為教學過程的輔助工具（Use generative AI tools as an aid to the teaching process）
● 鼓勵學生使用生成式AI工具（Encourage students to use generative AI tools）
● 簡單介紹AI的基本概念（Briefly introduce the basic concept of AI）

Note
:

Instructor	Lin Feng Yi　Office Hours
Email	fengyi@ntut.edu.tw
Last Updated	2025-12-17 22:15:12
Course Objective	成本會計是整理和產生各種會計資料和情報以幫助各階層的管理人員完成管理任務。本課程共分三篇，第一篇是會計資料與企業決策之間的關係，其中共有五章分別介紹決策步驟與收集資料及選擇資料的近代會計方法論。第二篇是如何運用各項資料於企業決策，其至中包括四章，針對各項，各種特殊型態的決策需求，找出所需各項資料。第三篇是有關決策系統之各項計畫與控制制度，其中各章針對決策資料如何實用化與協調化。全文強調有關會計人員、經濟人員及財務人員皆可透過本書各項功能而達到分析與管理目的。
Course Schedule	Week1:Managerial accounting introduction Week2:Production process and manufactured accounting Week3:Product cost and business flow Week4:Factory overhead analysis Week5:Job order costing systems-1 Week6:Job order costing systems-2 Week7:Process costing systems-1 Week8:Process costing systems-2 Week9:Accounting cycles Week10:Midterm Exam Week11:Accounting based costing Week12:Cost allocation and comparison Week13:CVP analysis Week14:Accounting process and value chains Week15:Responsibility accounting and transfer pricing Week16:Variable costing systems Week17:Review Week18:Final Exam
Evaluation and grading policy	Homework and Assignments: 40 % Midterm Exam: 30 % Final Exam: 30 %
Materials	All right reserved. Do not reproduce without permission. Foreign-language textbooks:Yes Textbook: Warren Fess : Managerial accounting, 9th edition.
The access to curricular consultation	OFFICE HOURS TUESDAY 8:00-12:00
Expanding teaching and resources
The course corresponds to the SDGs	SDG4：優質教育（Quality Education） SDG5：性別平等（Gender Equality） SDG11：永續城市與社區（Sustainable Cities and Communities） SDG12：負責任的消費與生產（Responsible Consumption and Production）
Does the course incorporate AI	● 使用生成式AI作為教學過程的輔助工具（Use generative AI tools as an aid to the teaching process） ● 鼓勵學生使用生成式AI工具（Encourage students to use generative AI tools） ● 簡單介紹AI的基本概念（Briefly introduce the basic concept of AI）
Note	: