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課
程
概
述 |
探討家具成本之構成要素：原料、人力、製造及銷管費用等項；研究定價策略，計算損益平衡，分析並控制家具之製造成本。此外，亦將論及工程經濟，以便各種製造資源：原料、人力及機器獲得最經濟利用。
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課
程
概
述
(英) |
This
course will acquaint the student with the techniques
of pricing a piece of furniture including materials,
labor, overhead, and administrative expenses.
To calculate "Break-even" Point, to
analyze and control cost elements of manufacturing
furniture, with special emphasis on economic utilization
of materials, manpower and machines. |
課 程 架 構
