102年第2學期-1592 策略成本管理 課程資訊

評分方式

評分項目	配分比例	說明
平時成績	30	出席、課堂參與等
期中成績	30	以報告為主
期末成績	40	以報告為主

教育目標

本課程之目標在使學習者 1. 建立對策略成本管理之學術研究所使用理論和專有名詞的知識。 2. 建立評估和整合各種不同策略成本管理之理論的能力。 3. 透過積極地管理成本進而提昇企業價值，對企業之各項功能和價值鏈有清楚的明瞭。 The objectives of this course are for each participant: 1. To develop a working knowledge of the terminology and theories used in academic research on strategic cost management. 2. To develop his or her ability to critically evaluate and integrate diverse, and often conflicting, strategic cost management theories. 3. To have a clear understanding of where the company is headed and how all functions of the value chain work together through actively managing costs to deliver more value.

課程概述

本課程將介紹過去幾年來學者所建立的策略成本管理相關議題。策略成本管理為企業制定決策時相關策略、內部價值鏈、以及其市場定位之成本動因等分析。 This course will introduce and develop a wide range of strategic cost management topics advanced by scholars over the past few years. We define SCM as making decisions concerning specific cost drivers within the context of an organization’s business strategy, internal value chain, and its strategic position analysis.

基本資料

選修課，學分數：0-3
上課時間：四/2,3,4[M103]
修課班級：會計系3,4
修課年級：年級以上
選課備註：

參考書目

-Strategic Management: Competitiveness and Globalization Concepts
Hitt, Ireland, and Hoskisson 2009. THOMPSON, 吳淑華•李國瑋譯 滄海書局