週次 |
授課內容 |
第1週 |
Introduction |
第2週 |
Decision Making and Relevant Information ( I ) |
第3週 |
Decision Making and Relevant Information ( II ) |
第4週 |
Strategy, Balanced Scorecard, and Strategic Profitability Analysis |
第5週 |
Pricing Decisions and Cost Management/Quiz#1 |
第6週 |
Cost Allocation, Customer-Profitability Analysis, and Sales-Variance Analysis |
第7週 |
Spring Break |
第8週 |
Allocation of Support-Department Costs, Common Costs, and Revenues ( I )/Quiz#2 |
第9週 |
Midterm Exam |
第10週 |
Allocation of Support-Department Costs, Common Costs, and Revenues ( II ) |
第11週 |
Cost Allocation: Joint Products and Byproducts |
第12週 |
Process Costing ( I )/quiz #3 |
第13週 |
Process Costing ( II ) |
第14週 |
Spoilage, Rework, and Scrap /quiz #4 |
第15週 |
Inventory Management, Just-in-Time, and Simplified Costing Methods |
第16週 |
Final Exam |
第17週 |
Self-directed learning ( I ) |
第18週 |
self-directed learning ( II ) |