南台科技大學 97 學年度第一學期課程資訊
課程名稱
成本會計學(一)
課程編碼
A0D06401
系所代碼
0A
開課班級
四技會資二甲
開課教師
葉誌崇
學分
3.0
時數
上課節次地點
4
二 2 3 三 1 2 教室 T0312
必選修
必修
課程概述
課程目標
授課目標：
Cost Accounting furnishes management with necessary tools for planning and
controlling activities, improving quality and efficiency, and making both routine
and strategic decisions. The collection, presentation, and analysis of information
regarding cost and benefits helps management accomplish the following tasks:
(1) Creating and executing plans and budgets for operating under expected
competitive and economic conditions.
(2) Establishing costing methods that permit control of activities, reductions of
costs, and improvements of quality.
課程大綱
(3) Controlling physical quantities of inventory, and determining the cost of each
product or service produced for the purpose of pricing and for evaluating the
performance of a product, department or division.
(4) Determining company costs and profit for an annual accounting period or a
shorter period.
(5) Choosing among two or more short-run or long-run alternatives that might
alter revenues or costs.
授課大綱、課程進度
First Semester
Chapter 2: An Introduction to Cost Terms & Purposes
Chapter 4 and 5. Job Order Costing 分批成本制度
Chapter 6. Process Costing 分步成本制
Chapter 18 Spoilage , Rework and Scrap（Horngren,12/e）
Chapter 8 Costing By-Products and Joint Products
Chapter 16 Cost Allocation：Joint Products and byproducts (Horngren 12/e)
Chapter 9 Materials：Quantitative Methods for Planning and Control
Chapter 20 Inventory Management，JIT，and Back flush （Horngren 12/e）
Chapter 11 Accounting for Labor Cost
1
Second Semester
Chapter 12, 13 Factory Overhead
Chapter 14 Activity-Based Costing and Activity-Based Management
Chapter 18 Standard Cost System (I)
Chapter 19 Standard Cost System (II)
Chapter 20 Direct Costing, CVP Analysis
Chapter 15 Comprehensive Budgeting (S. Moscove & G. R. Crowningshield and
K. A. Gorman 5/e Houghton Mifflin Co)
Chapter 23 Economic Evaluation of Capital Expenditure
(Horngren 12/e, Chapter 21 Capital Budgeting and Cost Analysis)
Chapter 21 Chapter 21 Differential Cost Analysis (Carter 13/e)
(Contribution Analysis for Decision Making)
Chapter 22 Management Control Systems, Transfer Pricing and Multinational
Considerations（Horngren 12/e）
Chapter 13 Strategy, Balanced Scorecard (Horngren 12/e)
英文大綱
First Semester
Chapter 2: An Introduction to Cost Terms & Purposes
Chapter 4 and 5. Job Order Costing
Chapter 6. Process Costing
Chapter 18 Spoilage , Rework and Scrap（Horngren,12/e）
Chapter 8 Costing By-Products and Joint Products
Chapter 16 Cost Allocation：Joint Products and byproducts (Horngren 12/e)
Chapter 9 Materials：Quantitative Methods for Planning and Control
Chapter 20 Inventory Management，JIT，and Back flush （Horngren 12/e）
Chapter 11 Accounting for Labor Cost
Second Semester
Chapter 12, 13 Factory Overhead
Chapter 14 Activity-Based Costing and Activity-Based Management
Chapter 18 Standard Cost System (I)
Chapter 19 Standard Cost System (II)
Chapter 20 Direct Costing, CVP Analysis
Chapter 15 Comprehensive Budgeting (S. Moscove & G. R. Crowningshield and
K. A. Gorman 5/e Houghton Mifflin Co)
Chapter 23 Economic Evaluation of Capital Expenditure
(Horngren 12/e, Chapter 21 Capital Budgeting and Cost Analysis)
Contribution Analysis for Decision Making
Chapter 22 Management Control Systems, Transfer Pricing and Multinational
Considerations（Horngren 12/e）
2
Chapter 13 Strategy, Balanced Scorecard (Horngren 12/e)
教學方式
課堂講授, 分組討論,
評量方法
自行設計測驗, 課堂討論, 課程參與度(出席率),
指定用書
參考書籍
Cost Accounting 13/e, Dame Publishing Co., （華泰書局代理）
1. 葉誌崇 編著 成本會計講義 2008 年 9 月
2. Charles T. Horngren, Srikant M. Datar and George Foster 2006 12/e
Cost Accounting a Managerial Emphasis, Prentice Hall Co（新月書局代理）
3.鄭丁旺、汪泱若、張錫惠合著 成本與管理會計 (自行出版)
先修科目
教學資源
1. Power Point
2. 成本會計課程教學網址：http://faculty.stut.edu.tw/~yehcc/
注意事項
全程外語授課
授課語言 1
0
華語
授課語言 2
輔導考照 1
高考會計師考試 (CPA)
輔導考照 2
高考會計審計人員考試, 內部稽核師考試考試 (CIA)
3