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 |
---|---|---|---|---|
AB02022 | 成本會計學 | Cost Accounting | 3.0 | 3 |
中文概述 Chinese Description | 本課程介紹成本會計基本概念與運作系統,以及材料、人工與製造費用如何設帳與控制,並應用於管理層面,以提高生產效率,分析成本並降低成本。 | |||
英文概述 English Description | Cost Accounting provide information needed by management to planning and controlling the production cost, increase efficiency and reduce cost, then make more profit. Cost Accounting covers three major topic areas: 1. cost concept 2. cost accounting system 3. cost analysis and cost control |
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