課程名稱 |
管理決策會計 Accounting for Managerial Decisions |
開課學期 |
109-1 |
授課對象 |
企業管理組 |
授課教師 |
高偉娟 |
課號 |
BA2011 |
課程識別碼 |
701 32100 |
班次 |
01 |
學分 |
3.0 |
全/半年 |
半年 |
必/選修 |
必帶 |
上課時間 |
星期二7,8(14:20~16:20)星期五2,3,4(9:10~12:10) |
上課地點 |
管一B01 |
備註 |
星期二78節為實習課。 限本系所學生(含輔系、雙修生) 且 限學士班二年級 總人數上限:65人 |
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課程簡介影片 |
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核心能力關聯 |
核心能力與課程規劃關聯圖 |
課程大綱
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課程概述 |
This course provides you with an introduction to the concepts of managerial accounting. Much of your responsibility as managers requires you to make decisions and to evaluate the performance of individuals in the organization. As managers you need to understand your company's accounting process so that you can judiciously use, avoid, or adapt accounting information as you make decisions and evaluate the performance of others. This will be true regardless of whether you are employed in a large company or as a consultant, or are starting your own business. |
課程目標 |
Understand various cost systems and apply to non-routine decision analysis. |
課程要求 |
1. NO mobile devices in class unless permitted.
2. NO makeup exams.
3. ATTENDANCE and PARTICIPATION in class. |
預期每週課後學習時數 |
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Office Hours |
另約時間 備註: by appointment |
指定閱讀 |
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參考書目 |
Hilton, 2014. Managerial Accounting. 10/e. McGraw-Hill.
Noreen, Brewer, and Garrison, 2014. Managerial Accounting for Managers. 3/e. McGraw-Hill.
Needles and Crosson, 2013. Managerial Accounting. 10/e. McGraw-Hill.
Datar and Rajan, 2013. Managerial Accounting: Decision Making and Motivating Performance. 1/e. Prentice Hall. |
評量方式 (僅供參考) |
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週次 |
日期 |
單元主題 |
第1週 |
9/12 |
Syllabus, Ch.1, and Ch.2 |
第2週 |
9/19 |
Ch.3 CVP Analysis |
第3週 |
9/26 |
Ch.4 Job Costing |
第4週 |
10/3 |
Ch.5 Activity-Based Costing |
第5週 |
10/10 |
Holiday for students |
第6週 |
10/17 |
Ch.6 Master Budget |
第7週 |
10/24 |
Ch.7 Flexible Budget |
第8週 |
10/31 |
Ch.8 Flexible Budget (Cont.) |
第10週 |
11/14 |
Ch. 11 Decision Making and Relevant Information |
第11週 |
11/21 |
Ch.12 Balanced Scorecard |
第12週 |
11/28 |
Ch.13 Pricing Decisions and Management |
第13週 |
12/5 |
Ch.14 Cost Allocation, Customer Profitability Analysis, and Sales-Variance Analysis |
第14週 |
12/12 |
Ch.22 Transfer Pricing |
第15週 |
12/19 |
Review |
第16週 |
12/26 |
Final Project Presentation |
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