| 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 |
|---|---|---|---|---|
| AS05009 | 管理會計 | Management Accounting | 3.0 | 3 |
| 中文概述 Chinese Description | 本課程介紹管理會計和控制等之成本會計概念介紹，本課程之目的在了解管理會計之實務與應用內涵，並藉以設計及發展管理資訊系統另外，本課程也針對與管會相關之介紹(just-in-time, balanced scorecards, profitability center, investment center …等)與管理決策(外包或自製, 增加產品線,績效評估…等) | |||
| 英文概述 English Description | This course deals with management accounting and control both within a micro-behavioural and within an organisational theory perspective. The aim is to provide an understanding of the developments in management accounting and control theory and practice and the implications of critical variables that affect the design, development and operation of management accounting and control systems. Practical aspects of management accounting are mainly examined through computer assisted learning (CAL). Students are expected to cover the prescribed reading on their own, and to perceive the taught seminars as the opportunity to ask questions and to offer their views at any time. | |||
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