成本管理，是專業管理者必須養成的重要核心能力。本課程目的在於讓學生能了解企業經營成本觀念。並提供經理人攸關、及時的資訊，以提升決策品質。本課程融合成本會計與管理會計兩部分，學生除了要學習成本累積、分攤等傳統成本會計知識外，也要學習管理會計與會計實務，以利將來成為專業經理人時，具有企業經營能力。
Cost management is an important core competency that professional managers must develop. The purpose of this course is to enable students to understand the concept of business operating costs. And provide managers with relevant and timely information to improve the quality of decision-making. This course combines cost accounting and management accounting. In addition to learning traditional cost accounting knowledge such as cost accumulation and allocation, students must also learn management accounting and accounting practices, so as to have business management capabilities when they become professional managers in the future.