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本課程系統介紹成本管理會計的核心概念與實務應用。內容涵蓋成本分類、成本行為分析、預算規劃、績效評估及決策支援，並結合案例探討企業如何透過成本資訊提升競爭力與資源配置效率。課程強調理論與實務並重，培養學生運用管理會計工具進行問題分析與決策的能力。
《 課程簡介 -- English 》
This course provides a systematic introduction to the core concepts and practical applications of cost management accounting. Topics include cost classification, cost behavior analysis, budgeting, performance evaluation, and decision support. Case studies are incorporated to explore how enterprises can leverage cost information to enhance competitiveness and optimize resource allocation. The course emphasizes both theory and practice, aiming to cultivate students’ ability to apply management accounting tools for problem analysis and decision-making.
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