1.使學生有系統的了解傳統與當代成本與管理會計之差異及議題的重要性。
2.使學生瞭解並熟悉決策所需成本資訊的產生方式與過程。
3.使學生瞭解企業之規劃和控制之方式及資訊的蒐集,進而理解如何後續應用。
4.本課程是高考會計師、高考會計審計人員、普考會計審計人員及各大學會研所入學考試必考科目之ㄧ,故有其重要性。

1. Enhance our students' understanding to the issues between traditional and modern Cost and Managerial Accounting.
2. let students understand and familiar with the process of cost related information for decision making.
3. let students understand how to make plan and control, and collect information for business operation.
4. Our curriculum has been listed in the Senior civil exam for CPA, Senior civil exam for Auditors, Junior civil exam for Auditors, and graduate entrance exams for Accounting of each university, and it represents the importance of the course.