| Relevance of Course Objectives and Core Learning Outcomes(%) |
Teaching and Assessment Methods for Course Objectives |
| Course Objectives |
Competency Indicators |
Ratio(%) |
Teaching Methods |
Assessment Methods |
| 全方位管理知識 |
|
|
|
|
| Course Content and Homework/Schedule/Tests Schedule |
| Week |
Course Content |
| Week 1 |
01.管理會計學導論
02.成本概念 |
| Week 2 |
03.成本習性 |
| Week 3 |
04.成本數量利潤分析 |
| Week 4 |
05.分批成本制 |
| Week 5 |
06.分步成本制 |
| Week 6 |
07.作業基礎成本制 |
| Week 7 |
08.聯合成本 |
| Week 8 |
09.成本分攤 |
| Week 9 |
期中考試 |
| Week 10 |
10.利潤規劃 |
| Week 11 |
11.標準成本制
12.彈性預算 |
| Week 12 |
13.責任中心與分權化議題 |
| Week 13 |
14.變動成本法 |
| Week 14 |
15.訂價決策與移轉訂價 |
| Week 15 |
16.決策制定與資本預算 |
| Week 16 |
期末考試 |
self-directed
learning |
01.Participation in professional forums, lectures, and corporate sharing sessions related to industry-government-academia-research exchange activities.
|
|
| Evaluation |
1.期中考試 45%
2.期末考試 45%
3.測驗、討論與發表 10%
|
| Textbook & other References |
| 陳育成、李超雄、張允文、陳雪如，2025，成本與管理會計，全華書局。 |
| Teaching Aids & Teacher's Website |
陳育成、李超雄、張允文、陳雪如，2025，成本與管理會計，全華書局。
2.iLearning
|
| Office Hours |
| 週三 10:00~12:00 |
| Sustainable Development Goals, SDGs(Link URL) |
| 08.Decent Work and Economic Growth | include experience courses：N |
|