會(huì)計(jì)學(xué)系特色領(lǐng)域簡(jiǎn)報(bào)

義守大學(xué)管理學(xué)院

碩士在職專班管理會(huì)計(jì)學(xué)課程資訊簡(jiǎn)介

上課時(shí)間

授課教師

聯(lián)絡(luò)方式每週三6:50pm

~9:30pm林文祥會(huì)計(jì)學(xué)系系主任會(huì)計(jì)博士/會(huì)計(jì)師行政大樓4樓系主任辦公室07-6577711-5401WARREN@ISU.EDU.TW課程評(píng)分方式

期末報(bào)告30%(分組)分組討論40%(分組)出席參與30%(個(gè)人)遲到40分鐘扣出席參與分?jǐn)?shù)1分該天(堂)曠課扣出席參與分?jǐn)?shù)3分成本概念簡(jiǎn)介課程一：成本會(huì)計(jì)課程內(nèi)容分批成本制

分步成本制

作業(yè)基礎(chǔ)成本制個(gè)案討論及文獻(xiàn)閱讀CVP分析課程二：預(yù)算規(guī)劃課程內(nèi)容營(yíng)業(yè)預(yù)算

資本預(yù)算

電腦操作及個(gè)案探討利潤(rùn)規(guī)劃

非例行性決策課程三：管理會(huì)計(jì)課程內(nèi)容責(zé)任會(huì)計(jì)

績(jī)效衡量定價(jià)決策新管理會(huì)計(jì)技術(shù)參考用書案例一星期三7:00PM魔術(shù)秀$1,000星期三7:00PM演唱會(huì)$500票不可退兩者皆購入你應(yīng)選擇哪一項(xiàng)參加?案例二產(chǎn)品自製成本如下:

直接材料10直接人工15

變動(dòng)製造費(fèi)用5固定製造費(fèi)用3

變動(dòng)銷管4固定銷管2有一特殊訂單上門,要求以售價(jià)$33購買,你若是老闆你的決策是接受與否?案例三當(dāng)公司資源受限,如何決定生產(chǎn)?A產(chǎn)品售價(jià)$100,每單位變動(dòng)成本$40,每單位固定成本$20,每單位耗時(shí)4小時(shí)B產(chǎn)品售價(jià)$120,每單位變動(dòng)成本$50,每單位固定成本$40,每單位耗時(shí)2小時(shí)在人工小時(shí)有限下,應(yīng)生產(chǎn)何項(xiàng)產(chǎn)品?WEEK1PMBAAnIntroductiontoCostTermsandPurposesBasicCostTerminology

基本成本術(shù)語Cost–sacrificedresourcetoachieveaspecificobjectiveActualCost–acostthathasoccurredBudgetedCost–apredictedcostCostObject–anythingofinterestforwhichacostisdesiredBasicCostTerminologyCostAccumulation–acollectionofcostdatainanorganizedmannerCostAssignment–ageneraltermthatincludesgatheringaccumulatedcoststoacostobject.Thisincludes:TracingaccumulatedcostswithadirectrelationshiptothecostobjectandAllocatingaccumulatedcostswithanindirectrelationshiptoacostobjectDirectandIndirectCostsDirectCosts–canbeconvenientlyandeconomicallytraced(tracked)toacostobjectIndirectCosts–cannotbeconvenientlyoreconomicallytraced(tracked)toacostobject.Insteadofbeingtraced,thesecostsareallocatedtoacostobjectinarationalandsystematicmannerCostExamplesDirectCostsPartsAssemblylinewagesIndirectCostsElectricityRentPropertytaxesFactorsAffectingDirect/IndirectCostClassificationCostMaterialityAvailabilityofInformation-gatheringTechnologyOperationalDesignCostBehaviorVariableCosts–changesintotalinproportiontochangesintherelatedlevelofactivityorvolumeFixedCosts–remainunchangedintotalregardlessofchangesintherelatedlevelofactivityorvolumeCostsarefixedorvariableonlywithrespecttoaspecificactivityoragiventimeperiodCostBehavior,continuedVariablecosts–areconstantonaper-unitbasis.Ifaproducttakes5poundsofmaterialseach,itstaysthesameperunitregardlessofwhetherone,ten,orathousandunitsareproducedFixedcosts–changeinverselywiththelevelofproduction.Asmoreunitsareproduced,thesamefixedcostisspreadovermoreandmoreunits,reducingthecostperunitCostBehaviorSummarizedTotalDollarsCostperUnitVariableCostsChangeinproportionwithoutputMoreoutput=MorecostUnchangedinrelationtooutputFixedCostsUnchangedinrelationtooutputChangeinverselywithoutputMoreoutput=lowercostperunitTotalDollarsCostperUnitVariableCostsChangeinproportionwithoutputMoreoutput=MorecostUnchangedinrelationtooutputFixedCostsUnchangedinrelationtooutputChangeinverselywithoutputMoreoutput=lowercostperunitOtherCostConceptsCostDriver–avariablethatcausallyaffectscostsoveragiventimespanRelevantRange–thebandofnormalactivitylevel(orvolume)inwhichthereisaspecificrelationshipbetweenthelevelofactivity(orvolume)andagivencostForexample,fixedcostsarefixedonlywithintherelevantrange.ACostCaveat關(guān)於成本的警告Unitcostsshouldbeusedcautiously.Sinceunitcostschangewithadifferentlevelofoutputorvolume,itmaybemoreprudenttobasedecisionsonatotaldollarbasis.DifferentTypesofFirmsManufacturing-sectorcompanies–createandselltheirownproductsMerchandising-sectorcompanies–productresellersService-sectorcompaniesTypesofInventoriesDirectMaterials–resourcesinstockandavailableforuseWork-in-Process(orprogress)–productsstartedbutnotyetcompleted.OftenabbreviatedasWIPFinishedGoods–productscompletedandreadyforsaleTypesofProductCostsDirectMaterialsDirectLaborIndirectManufacturing–factorycoststhatarenottraceabletotheproduct.AlsoknownasManufacturingOverheadcostsorFactoryOverheadcostsDistinctionsBetweenCostsInventoriableCosts–productmanufacturingcosts.Thesecostsarecapitalizedasassets(inventory)untiltheyaresoldandtransferredtoCostofGoodsSoldPeriodCosts–havenofuturevalueandareexpensedasincurredCostFlowsTheCostofGoodsManufacturedandtheCostofGoodsSoldsectionoftheincomestatementareaccountingrepresentationsoftheactualflowofcoststhroughaproductionsystem.Notetheimportanceofinventoryaccountsinthefollowingaccountingreports,andinthecostflowchartCostofGoodsManufacturedCalculatesthecostofDirectMaterialsUsedAccumulatesthethreeproductcostsforthecurrentperiodAdjuststhecurrentperiodmanufacturingcoststoaccountforunitsactuallycompletedIncomeStatementFigurecarriesforwardfromtheScheduleofCostofGoodsManufacturedPeriodCostsareexpensedasincurredCostFlowchartOtherCostConsiderationsPrimecostisatermreferringtoalldirectmanufacturingcosts(laborandmaterials)Conversioncostisatermreferringtodirectlaborandfactoryoverheadcosts,collectivelyOvertimel