会计学系特色领域简报.ppt

義守大學管理學院碩士在職專班 課程資訊簡介 課程評分方式 期末報告 30% (分組) 分組討論 40% (分組) 出席參與 30% (個人) 遲到40分鐘扣出席參與分數1分 該天(堂)曠課扣出席參與分數3分 課程內容 課程內容 課程內容 參考用書 案例一 星期三 7:00 PM 魔術秀 $1,000 星期三 7:00 PM 演唱會 $ 500 票不可退 兩者皆購入 你應選擇哪一項參加? 案例二 產品自製成本如下: 直接材料 10 直接人工 15 變動製造費用 5 固定製造費用 3 變動銷管 4 固定銷管 2 有一特殊訂單上門,要求以售價 $33購買,你若是 老闆你的決策是接受與否? 案例三 當公司資源受限,如何決定生產? A產品售價$100,每單位變動成本$40,每單位固定成本$20,每單位耗時4小時 B產品售價$120,每單位變動成本$50,每單位固定成本$40,每單位耗時2小時 在人工小時有限下,應生產何項產品? WEEK 1 PMBA An Introduction to Cost Terms and Purposes Basic Cost Terminology 基本成本術語 Cost – sacrificed resource to achieve a specific objective Actual Cost – a cost that has occurred Budgeted Cost – a predicted cost Cost Object – anything of interest for which a cost is desired Basic Cost Terminology Cost Accumulation – a collection of cost data in an organized manner Cost Assignment – a general term that includes gathering accumulated costs to a cost object. This includes: Tracing accumulated costs with a direct relationship to the cost object and Allocating accumulated costs with an indirect relationship to a cost object Direct and Indirect Costs Direct Costs – can be conveniently and economically traced (tracked) to a cost object Indirect Costs – cannot be conveniently or economically traced (tracked) to a cost object. Instead of being traced, these costs are allocated to a cost object in a rational and systematic manner Cost Examples Direct Costs Parts Assembly line wages Indirect Costs Electricity Rent Property taxes Factors Affecting Direct/Indirect Cost Classification Cost Materiality Availability of Information-gathering Technology Operational Design Cost Behavior Variable Costs – changes in total in proportion to changes in the related level of activity or volume Fixed Costs – remain unchanged in total regardless of changes in the related level of activity or volume Costs are fixed or variable only with respect to a specific activity or a gi