成本與管理會計涵蓋四大主題：成本的計算、成本的控制、成本的規劃與成本的分析。內容包含成本分類、計算、流程、制度；材料、人工與製造費用之規劃與控制；以及各種分析與管理工具等等。
學習有關成本計算、成本規劃、成本控制等觀念、技術及工具。並以此為基礎，奠定學生學習成本分析之技術，將來能夠利用成本會計解決管理問題、提高工作績效。

Cost and Managerial Accounting have four parts：cost determination，cost planning，cost controlling，and cost analysis。The content include cost classification、calculation、flow、system；The planning and controlling of materials、labor and factory overhead；And various analysis and managerial tools，etc.
Let the students be familiar to the methods of cost determination and learn the techniques about cost planning，cost controlling，and cost
analysis so that they can help the managers to use such information to make the best decisions.