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課程資訊簡介課程評分方式成本概念簡介CVP分析非例行性決策參考用書案例一案例二案例三WEEK1PMBABasicCostTerminology基本成本術語BasicCostTerminologyDirectandIndirectCostsCostExamplesFactorsAffectingDirect/IndirectCostClassificationCostBehaviorCostBehavior,continuedCostBehaviorSummarizedOtherCostConceptsACostCaveat關於成本的警告DifferentTypesofFirmsTypesofInventoriesTypesofProductCostsDistinctionsBetweenCostsCostFlowsCostofGoodsManufacturedIncomeStatementCostFlowchartOtherCostConsiderationsDifferentDefinitionsofCostforDifferentApplicationsThreeCommonFeaturesofCostAccountingandCostManagement