課程資料
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8274 成本與管理會計
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開課學期：1102
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開課班級：
會計系 2A
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授課教師：汪進揚
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必修
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學年課
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學分數：3.0
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大恩 0603 星期四 12:10-15:00
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8274 COST AND MANAGEMENT ACCOUNTING
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2022 Spring
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Department of Accounting 2A
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Professor：UANG, JINN-YANG
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Required
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Full Year
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Credits:
3.0
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Da En 0603 Thursday 12:10-15:00
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發展願景
傳揚中華文化，促進跨領域創新，與時精進，邁向國際
It is our objective to promote Chinese culture, enhance cross-disciplinary innovation, seek constant advancement, and embrace global community.
辦學宗旨
秉承質樸堅毅校訓，承東西之道統，集中外之精華，研究高深學術, 培養專業人才，服務社會，致力中華文化之發揚, 促進國家發展.
Based on our motto—“Temperament, Simplicity, Strength, and Tenacity,” “inheriting the merits of the East and the West” and “absorbing the essence of Chinese and foreign cultures,” we make it our mission to pursue advanced research, develop professional talents, serve the society, promote Chinese culture and support national development.
校教育目標
校基本素養
校核心能力
院教育目標
培育國際經營視野
To foster new perspectives of international business
訓練商管專業之能知能 To teach and equip students with the knowledge of international business management
養成國際多元文化倫理道德素養 To nurture international multiculturalism and ethical literacy
院核心能力
專業知能 Knowledge
溝通整合能力 Communication Skills
創新能力 Innovation
思辯與問題解決能力 Problem Solving
倫理道德素養 Ethics
國際視野與素養 Global Awareness
系教育目標
為企業及會計師事務所培養具稅務專長與職業倫理之會計、審計人才
系核心能力
專業能力（包括會計專業能力、審計專業能力、稅務專業能力）
倫理素養
資訊應用能力
課程目標
(1)奠定會計理論基礎；(2)培養會計專業知能；(3)建立資訊分析與應用能力。
課程能力
專業能力（包括會計專業能力、審計專業能力、稅務專業能力） (比重 70%)
倫理素養 (比重 15%)
資訊應用能力 (比重 15%)
課程概述
「成本與管理會計」在於介紹各式組織中常用之成本觀念、成本制度、成本管理技術與決策制定。課程內涵包括成本管理概念、成本累計制度(分批、分步與混合成本制度)、存貨成本制度(全部、變動、產量成本制度)、費用處理方法(部門化費用與ABC成本制)、標準成本與、平衡計分卡等重要議題。
授課內容
本課程在於教授成本觀念、成本制度、成本分析技術、以及成本運用方法，使學生能建立成本管理知識與技能、以及具備協助組織執行預算規劃、成本管理、價值工程與優化管理決策等能力。課程內容包括以下主題：[1]成本管理概念；[2]成本累計制度 (分批成本制、分步成本制、混合成本制)；[3]存貨成本法 (全部成本法、變動成本法、產量成本法)；[4]製造費用處理方法 (全廠分攤率法、部門化製造費用分攤法、ABC分攤法)；[5]標準成本與差異分析；[6]成本會計資訊與管理決策；[7]職業道德。
(二)英文
This course is to teach cost concepts, cost systems, cost analysis techniques, and cost application methods. Students completing this course are expected to be able to identify cost drivers for any form of organization activities and prepare cost information for decision makers. The content of this course covers the following topics: (a) concepts of cost management；(b) cost accumulation systems (job-order costing, process costing, hybrid costing); (c) inventory cost approaches (full-cost costing, variable costing, throughput costing) ; (d) methods for allocating manufacturing overhead (departmental overhead allocation, ABC allocation); (e) standard cost and variance analysis; (f) cost information and decisions; (g) ethics.
授課方式
(一) 教師講授 (輔以投影片)
(二) 練習會計師與高普考試題
(三) 隨堂測驗與講解
評量方式
上課用書
（師生應遵守智慧財產權及不得非法影印）
Cost Accounting: a managerial emphasis (英文版: 17版)
作者 : Horngren, Datar, Foster, Rajan, Ittner
出版年度 : 2021
書局 : 華泰書局代理
KEYWORDS:
Cost pool
Budgeted statement of financial position
Controllable cost
e-budgeting
Split-off point
Allocation base
Budgeting system
Controller
Discretionary cost
Rolling budget
Activity base
Budget manual
Conversion cost
Discounted-cash-flow
Responsibility accounting
Budget period
Cost behavior
Goal congruence
Zero-base budgeting
Manufacturing overhead
By-product
Cost distribution
Financial accounting
Waiting time
Direct labor
Capital budget
Cost center
Flexible budget
Value analysis
Direct material
Capital-intensive
Cost driver
Finished goods
Transferred-in cost
Absorption costing
Capital turnover
Cost object
High-low method
Throughput costing
Activity-based management
Cash bonus
Cost of capital
Job-cost record
Sunk cost
Annuity
Cash budget
Cost variance
Job-order costing system
Total quality management
Applied manufacturing overhead
Certified management accountant
Cost-volume-profit
Joint cost Standard cost
Avoidable expense
Chief financial officer
Cross-elasticity
Joint products
Safety margin
Balance scorecard
Committed cost
Curvilinear cost
Incremental cost
Return on investment
Batch-level activity
Common cost
Decentralization
Make-or-buy decision
Value chain
Batch manufacturing
Benchmarking
Decision making
Net present value
Target costing
Before-tax income
Competitive bidding Delivery
cycle time
Master budget
Profitability index
Best practice
Constraints
Departmental production report]
Lead time
Performance report
Budget administration
Continuous improvement
Differential cost
Kaizen costing
Outscoring
Budget committee
Contribution margin
Economic value added
Opportunity cost
Normal costing
Budget director
Controllability
Discount rate
Operating leverage
Out-of-pocket cost
英文期刊文章:
Libby, T., Salterio, S.E, Webb, A., 2004, The Balanced Scorecard: The Effects of Assurance and Process Accountability on Managerial Judgment, The Accounting Review, Vol. 79, No. 4, pp. 1075-1094.
參考書目
（師生應遵守智慧財產權及不得非法影印）
(1) 管理會計, 詹乾隆審閱, 普林斯頓出版公司
(2) 成本與管理會計, 王韶濱譯, 雙葉書廊有限公司
(3) Cost Accounting, Carter, Thomson (華泰代理).
(4) Management Accounting, Atkinson & Kaplan & Young, prentice Hall (華泰代理)
英文期刊文章:
Libby, T., Salterio, S.E, Webb, A., 2004, The Balanced Scorecard: The Effects of Assurance and Process Accountability on Managerial Judgment, The Accounting Review, Vol. 79, No. 4, pp. 1075-1094.
課程需求
要考試
選擇題
計算題
輔導時間
- 星期一 12:00-15:00
- 星期二 15:00-17:00
- 星期三 10:00-12:00
教師聯絡資訊
Email：wjy8@ulive.pccu.edu.tw
分機：15501
課程進度
| 2022/02/24 | Chapt 22指定研讀資料capital budgeting and cost analysis |
| 2022/03/03 | Chapt 22指定研讀資料flexible bugets, direct-csot variances, and management control |
| 2022/03/10 | chapt 7指定研讀資料flexible bugets, direct-csot variances, and management control |
| 2022/03/17 | chapt 8指定研讀資料flexible bugets, overhead cost variances, and management control |
| 2022/03/24 | chapt 9指定研讀資料inventory costing and capacity analysis |
| 2022/03/31 | chapt 12指定研讀資料decision making and relevant information |
| 2022/04/07 | chapt 13指定研讀資料pricing decisions and cost management |
| 2022/04/14 | chapt 14指定研讀資料pricing decisions and cost management |
| 2022/04/28 | chapt 14 & 20指定研讀資料BSC |
| 2022/05/05 | chapt 15指定研讀資料cost allocation, sales-variance analysis |
| 2022/05/12 | chapt 17指定研讀資料joint products an byproducts |
| 2022/05/19 | chapt 17指定研讀資料joint products an byproducts |
| 2022/05/26 | chapt 21指定研讀資料inventory management, simplified costing methods |
| 2022/06/02 | chapt 21指定研讀資料inventory management, simplified costing methods |
| 2022/06/09 | chapt 23指定研讀資料transfer pricing |
| 2022/06/16 | cahpt 24指定研讀資料performance measurement |