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跨域社會:成本管理

課程大綱

內容

課程概述

教授成本蒐集、分析與管理方法,使學生學會成本分析技能,並能運用此技能協助組織增加競爭力。課程內容包括以下主題:(1)成本管理概念;(2)產品成本累計制度(分批、分步、混和成本制度);(3)製造費用分攤方法(全廠單一分攤率法、部門製造費用分攤法、ABC分攤法);(4)資本支出分析;(5)策略成本分析;(6)毛利分析;(7)存貨成本管理;(8)績效衡量。

This course is to acquaint students with fundamental techniques in cost collection, analysis and management, by which they can help their organizations enhance competiveness. The content of this course covers the following topics: (1) cost management concepts, (2)cost accumulation systems (job-order costing, process costing, hybrid costing), (3)cost allocation methods (single-rate allocation, departmental allocation, activity-based costing); (4) capital expenditure analysis, (5) strategic cost analysis, (6) gross margin analysis, (7) inventory cost management, and (8)performance measurement.

授課內容

1.教師介紹當週主題。

2.教師提出課程問題,供學生思考與討論。

3.學生習作練習。

 

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