國立中山大學 108學年度第2學期 課程教學大綱
National Sun Yat-sen University 108Academic year Course syllabus
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中文名稱 Course name(Chinese) |
成本會計學 |
課號 Course Code |
FM304 |
英文名稱 Course name(English) |
COST ACCOUNTING |
課程類別 Type of the course |
講授類 | 必選修 Required/Selected | 選修 |
系所 Dept./faculty |
財務管理學系 |
授課教師 Instructor |
林玉華
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學分 Credit |
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因應嚴重特殊傳染性肺炎(武漢肺炎),倘若後續需實施遠距授課,授課方式調整如下: |
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因應嚴重特殊傳染性肺炎(武漢肺炎),倘若後續需實施遠距授課,評分方式調整如下: |
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課程大綱 Course syllabus |
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課程目標 Objectives |
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授課方式 Teaching methods |
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評分方式﹝評分標準及比例﹞Evaluation (Criteria and ratio)等第制單科成績對照表 letter grading reference
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1.課堂參與 participation:10% 2.分組報告 reports:30% 3.期中考 mid-term exam.:30% 4.期末考 final exam.:30%
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參考書/教科書/閱讀文獻 Reference book/ textbook/ documents
〔請遵守智慧財產權觀念,不可非法影印。教師所提供之教材供學生本人自修學習使用,不得散播及做為商業用途〕
No copies for intellectual property rights. Textbooks provided by the instructor used only for self-study, can not broadcast or commercial use
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序號 | 作者 | 書名 | 出版社 | 出版年 | 出版地 | ISBN# | No. | Auther | Title | Publisher | Year of publish | Publisher place | ISBN# | 1 | 李宗黎. 林蕙真 | 成本會計學(第五版上冊) | 証業出版/華泰文化 | 2015 | 台北市 | | 2 | 鄭丁旺. 汪泱若. 張錫惠 | 成本與管理會計第五版上冊 | 指南書局 | 2011 | 台北市 | 978-986-6085-06-2 |
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彈性暨自主學習規劃 Alternative learning periods
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每週課程內容及預計進度 Weekly scheduled progress |
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週次 | 日期 | 授課內容及主題 | Week | Date | Content and topic | 1 | 2020/02/27~2020/02/29 | 緒論/成本概念與製造業成本會計制度 Concepts of cost | 2 | 2020/03/01~2020/03/07 | 原料成本與人工成本 The Cost of material and labor | 3 | 2020/03/08~2020/03/14 | 製造費用 Manufacture overhead | 4 | 2020/03/15~2020/03/21 | 分組報告-產品分析 Report-analysis product | 5 | 2020/03/22~2020/03/28 | 分批成本會計制度 Job Order Costing | 6 | 2020/03/29~2020/04/04 | 分步成本會計制度 Process Costing | 7 | 2020/04/05~2020/04/11 | 期中考 Ⅰ mid-term examination Ⅰ | 8 | 2020/04/12~2020/04/18 | 標準成本會計制度(一) Standard Costing | 9 | 2020/04/19~2020/04/25 | 標準成本會計制度(二) Standard Costing | 10 | 2020/04/26~2020/05/02 | 變動成本法 The Method of Variable Costing | 11 | 2020/05/03~2020/05/09 | 聯產品與副產品 Co-product and By-product | 12 | 2020/05/10~2020/05/16 | 期中考 Ⅱ mid-term examination Ⅱ | 13 | 2020/05/17~2020/05/23 | 分組報告-產品成本與訂價 Report-cost of product | 14 | 2020/05/24~2020/05/30 | 營業預算與財務預算 Operating budget and Financial budget | 15 | 2020/05/31~2020/06/06 | 成本-數量-利潤分析 Cost-volume-profit analysis | 16 | 2020/06/07~2020/06/13 | 長期投資決策-資本預算 Capital budget | 17 | 2020/06/14~2020/06/20 | 責任會計與利潤差異分析 Responsible Accounting | 18 | 2020/06/21~2020/06/24 | 期末考 Final examination |
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課業討論時間 Office hours |
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時段1 Time period 1: 時間 Time:星期二15:00~17:00 地點 Office/Laboratory:CM4047 時段2 Time period 2: 時間 Time:星期四15:00~17:00 地點 Office/Laboratory:CM4047
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系所學生專業能力/全校學生基本素養與核心能力 basic disciplines and core capabilitics of the dcpartment and the university |
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系所學生專業能力/全校學生基本素養與核心能力 basic disciplines and core capabilities of the department and the university | 課堂活動與評量方式 Class activities and evaluation | 本課程欲培養之能力與素養 This course enables students to achieve. | 紙筆考試或測驗 Test. | 課堂討論︵含個案討論︶ Group discussion (case analysis). | 個人書面報告、作業、作品、實驗 Indivisual paper report/ assignment/ work or experiment. | 群組書面報告、作業、作品、實驗 Group paper report/ assignment/ work or experiment. | 個人口頭報告 Indivisual oral presentation. | 群組口頭報告 Group oral presentation. | 課程規劃之校外參訪及實習 Off-campus visit and intership. | 證照/檢定 License. | 參與課程規劃之校內外活動及競賽 Participate in off-campus/ on-campus activities and competitions. | 課外閱讀 Outside reading. | ※系所學生專業能力 Basic disciplines and core capabilities of the department | |
1.財務倫理之能力與社會責任實踐 1. Financial ethics ability. | V | | | | V | | V | | | | | 2.國際觀之能力 2. Global perspective. | | | | | | | | | | | | 3.解決財務問題之能力 3. Problem solving ability in Finance. | V | V | | | V | | V | | | | | 4.溝通之能力 4. Communication skill. | V | | | | V | | | | | | | 5.財務管理專業知識之能力 5. Expertise in Financial management. | V | V | | | | | | | | | | ※全校學生基本素養與核心能力 Basic disciplines and core capabilities of the university | |
1.表達與溝通能力。 1. Articulation and communication skills | V | | | | V | | | | | | | 2.探究與批判思考能力。 2. Inquisitive and critical thinking abilities | | | | | | | | | | | | 3.終身學習能力。 3. Lifelong learning | V | V | | | | | | | | | | 4.倫理與社會責任。 4. Ethnics and social responsibility | | | | | | | | | | | | 5.美感品味。 5. Aesthetic appreciation | | | | | | | | | | | | 6.創造力。 6. Creativity | | | | | | | | | | | | 7.全球視野。 7. Global perspective | | | | | | | | | | | | 8.合作與領導能力。 8. Team work and leadership | | | | | | | | | | | | 9.山海胸襟與自然情懷。 9. Broad-mindedness and the embrace of nature | | | | | | | | | | | |
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本課程與SDGs相關項目:The course relates to SDGs items: |
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本課程校外實習資訊: This course is relevant to internship: |
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