輔仁大學進修部會計系成本與管理會計 100 學年度課程大綱 范宏書 Office: ES7 樓主任辦公室 Telephone: 29052833 Email:038773@mail.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, C.T., S. M. Datar, and M. V. Rajan. 14th ed., 2012, Prentice-Hall.(新月書局, 23317856) 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. Longman Publishing.(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