科目名稱 Course Title： (中文)管理會計專題研討 (英文)SEMINAR IN MANAGERIAL ACCOUNTING
開課學期 Semester：110學年度第2學期 開課班級 Class：會碩專一
授課教師 Instructor：詹乾隆 JAN, CHYAN-LONG
科目代碼 Course Code：WAC67301
單全學期 Semester/Year：單
分組組別 Section：
人數限制 Class Size：30
必選修別 Required/Elective：必
學分數 Credit(s)：2
星期節次 Day/Session： 四AB
前次異動時間 Time Last Edited：111年01月06日13時45分
教學目標
This course will deal with effective managerial decision making and financial planning through accounting system. It will be an in-depth study of the various types of cost management systems, variable and profit analysis, fixed and flexible budgeting, capital budgeting, and planning and control issues. Students will be exposed to the tenets of performance evaluation. In addition, they will learn about the control of operations, capital budgeting, and effective management of assets. This course is the foundation course for all future advanced managerial accounting studies.
