1.以上學期產品成本之材料、人工與製造費用為基礎，再加以發酵變化之。 2.融合成本，加強管理知識，訓練學生管理決策的分析能力。 3.當代管理思維的介紹-BSC、JIT

1.教材：Cost Accounting:A Managerial Emphasis Horngren, C.T.,S.M.Dater, G.Foster, M. Rajan, and C. lttner, 13/e.,2009 Prentice-Hall Inc.(台灣新月圖書代理)2.參考書：(1)Cost Management:A Strategic Emphasis E.J. Blocher, K.H. Chen and G. Cokins,4th ed., 2008 McGraw-Hill Irwin(台灣滄海書局代理)(2)Cost Accounting:Traditions&Innovations J.T. Barfield, C.A. Raiborn and M.R. Kinney, 5th ed., 2003 South-Western Co.(台灣滄海書局代理)(3)Cost Management:Measuring, Monitoring, and Motivating Performance, Leslie G. Eldenburg and Susan K. K. Wolcott, 1st ed., 2005, John Wiley& Sons, Inc.(台灣西書代理).(4)Cost Accounting Carter, 14th ed., 2006 Thomson Company(華泰書局代理)