輔仁大學會計系成本與管理會計 96 學年度課程大綱
范宏書
Office: 羅耀拉大樓 416 室
Telephone: 29052907 Email：acct1008@mails.fju.edu.tw
課程目的：
The purpose of this course is to make the students understand how the contemporary
cost and management accounting tools work in the business world. The related topics
include product costing system, cost-volume-profit analysis, target costing, activity-based
costing & management, balanced scorecard , life-cycle costing etc..
指定用書：
Cost Accounting-A Managerial Emphasis, by Horngren, Datar ,Foster, 12th ed.,2006,
Prentice-Hall.（新月書局）
參考書籍：
1. Cost Management: A Strategic Emphasis, Blocher, Chen and Lin, 3rd ed. , 2005, McGraw
Hill（滄海書局，(04)27088787）
2. Cost Management: Measuring, Monitoring, and Motivating Performance, Eldenberg L. G.
and S. K. Wolcott, 2005.(台灣西書，23212308).
3. Cost Management: Strategies for business decisions, Hilton, Maher and Selto, 2nd ed., 2003,
McGraw Hill（高立書局，22900318）
4. Cost Accounting, Carter and Usry, Dame, 13th ed., 2002.（華泰書局，23773877）
成績評核方式：期中考 35%；期末考 35%；小考及作業 30%；平時-bonus
教學進度：
上學期
Ch 1 The Accountants Role in the Organization
Ch 2 An Introduction to Cost Terms and Purposes
Ch 4 Job Costing
Ch 17 Process Costing
Ch 18 Spoilage, Rework, and Scrap
Ch 5 Activity-Based Costing and Activity-Based Management
Ch 6 Master Budget and Responsibility Accounting
Ch 7 Flexible Budgets, Direct Cost Variances, and Management Control
Ch 8 Flexible Budgets, Overhead Cost Variances, and Management Control
下學期 Ch13 Strategy, Balanced Scorecard, and Strategic Profitability Analysis
Ch 9 Inventory Costing and Capacity Analysis
Ch 10 Determining How Costs Behave
Ch 3 Cost-Volume-Profit Analysis
Ch 11 Decision Making and Relevant Information
Ch 12 Pricing Decisions and Cost Management
Ch 14 Cost Allocation, Customer-Profitability Analysis, and Sales-Variance Analysis
Ch 15 Allocation of Support Department Costs, Common Costs, and Revenues
Ch 16 Cost Allocation: Joint Products and Byproducts