| 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 |
|---|---|---|---|---|
| 3834001 | 成本分析與實習 | Cost Analysis and Practice | 2.0 | 3 |
| 中文概述 Chinese Description | 探討家具成本之構成要素：原料、人力、製造及銷管費用等項；研究定價策略，計算損益平衡，分析並控制家具之製造成本。此外，亦將論及工程經濟，以便各種製造資源：原料、人力及機器獲得最經濟利用。 | |||
| 英文概述 English Description | This course will acquaint the student with the techniques of pricing a piece of furniture including materials, labor, overhead, and administrative expenses. To calculate "Break-even" Point, to analyze and control cost elements of manufacturing furniture, with special emphasis on economic utilization of materials, manpower and machines. | |||
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