課程大綱

課程資訊
學年期 Semester	1142	課程代碼 Course Code	BA2300301
課程名稱 Course Title	管理會計 Management Accounting
學分數 Credits	3	選必修 Required/Elective	必修 /半學年
上課時間教室 Time/Location	T2(MA-206) T3(MA-206) T4(MA-206)
先修課程 Prerequisite(s)
授課教師 Lecturer	郭啟賢 Chii-Shyan Kuo
專業核心能力 Core Professional Competencies

以下課程內容資料由授課教師提供
課程相關網址 Course Website	http://
課程宗旨 Objective of The Course	財務會計程序，財務報表與管理，總體預算編製，成本與產量分析，生產與存貨預算，生產成本預算，轉移價格，績效評核，銷管費用預算與控制，資金預算。//This course is the continuation of the cost accounting. Topics include activity-based costing, profit planning, standard costs, segment reporting, relevant costs for decision-making, and capital budgeting decisions.
課程大綱 Outline of Lectures	財務會計程序，財務報表與管理，總體預算編製，成本與產量分析，生產與存貨預算，生產成本預算，轉移價格，績效評核，銷管費用預算與控制，資金預算。//This course is the continuation of the cost accounting. Topics include activity-based costing, profit planning, standard costs, segment reporting, relevant costs for decision-making, and capital budgeting decisions.
教科書 Textbook
參考書目 References
修課學生須知 Notice of course enrollment
評量方式 Grading
備註說明 Note