【課程簡介】
成本與管理會計包括成本之決定、成本控制與規劃及如何運用成本資料協助管理
者進行管理決策。本課程之討論涉及多元領域、資訊科技及國際化環境下其成本
與管理會計之主要內容，並重視倫理道德之培養，及行為面之影響。
企業要有效的運作，需仰賴內部各種規劃、控制、
決策及績效評估等管理機制的運作，
而管理會計即為重要的基石。
【科目宗旨】
本科目主要活化學生與不同的產業應用各種管理會計技術的能力，
輔以實際公司所發生的相關管理會計實務案例來說明。
《 課程簡介 -- English 》
Cost and management accounting includes cost detemination, cost control and
planning, and how to help managers to make decisions. The discusions of
this course involve under multiple dimmension, information and international
environment, and focus corporate ethics and managers' behavior.
In today's advanced technology and industry,
people must have accounting knowledge in “Management Accounting”,
in the highly competitive market,
in addition to the management authorities must do their own internal controls,
and more importantly, decision-making capability,
the enterprise’s value can be maximized.
This course is a systematic method to introduce “Management Accounting”,
so that students can understand the spirit of this knowledge.
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