在兢爭激烈的經環境下·管理當局除了作好本身的内部控制外,更要有制定正 決策的能力,以使企業價值達到最大
,故「成本與管理會計學」就成為經營者與會計人 員欲建到該等目標·所必須具的知與技術。
另著数位時代發展·人工智慧與資訊科技不斷地新·如何將成本管理之各技術 加以整合
·而不至於形成許多各自獨立的制度·已是刻不容,加以近年来,環境永 與公司治理(ESG)等議题也受重视·
相關規範與實施辦法已陸續推出中。
由於「成本與管理會計學」並不受一般公會計原则所限制,有人稱其為「運用之 妙,存乎一心」之活用學科;
能使不易掌握其中的重點與運用,惟本書仍著以有系統 的方式介紹「成本與管理會計學」的每一章節·期使讀者
能融會貫通·並且瞭解此一 門學問的精神所在。
本書主要是以淺顯易懂的說明與案例來解釋相關的内容,本書共有十五章·結合了 成本具管理會計的基本觀念,
分批、分步成本制度·聯產品、服務部的成本分·在 標準成本制度之下作差異分析·
至最後管理當局所作的預算與定價策略及一些決策的分 析都有詳加探討。
每一章後面都有附相關的習題與解答·可以供練,加深對課文的印 象·相信對讀者會有相當的助益。
但在作题目之前·要先將基本觀念釐清·對於千變萬 化的题型才能夠迎刃而解、笑傲考場。
《 課程簡介 -- English 》
In the fiercely competitive economic environment, management authorities not only need to establish
their own internal controls, but also have the ability to make sound decisions to maximize the value of
the enterprise. Therefore, "cost and management accounting" has become a necessary knowledge and
skill for operators and accountants to achieve these goals.
In addition, with the development of the digital age, artificial intelligence and information technology
are constantly evolving. How to integrate various cost management technologies without forming
many independent systems is no longer acceptable. In recent years, issues such as environmental
sustainability and corporate governance (ESG) have also received attention. Relevant regulations
and implementation methods have been gradually introduced. The above-mentioned developments
and changes have posed many challenges for operators and accountants, but have also brought
many opportunities for business and professional development
Due to the fact that "Cost and Management Accounting" is not limited by general accounting
principles, some people refer to it as a flexible discipline that is "cleverly applied and stored in one
mind"; Although it may be difficult to grasp the key points and applications, this book still
systematically introduces each chapter of "Cost and Management Accounting" in order to enable
readers to integrate and understand the spirit of this discipline
This book mainly explains the relevant content through simple and understandable explanations and
case studies. It consists of fifteen chapters, which combine the basic concepts of cost management
accounting, adopt a batch and step-by-step cost system, analyze the cost of joint products and
services, conduct differential analysis under the standard cost system, and finally discuss in detail
the budget and pricing strategies and decision-making analysis made by the management authorities.
At the end of each chapter, there are related exercises and answers for practice, which can deepen the
impression of the text. I believe it will be quite helpful to readers. But before doing the questions,
it is necessary to clarify the basic concepts and adapt to the ever-changing types of questions
in order to easily solve them and be proud of the exam room.
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