課程名稱 |
管理會計 Managerial Accounting |
開課學期 |
108-1 |
授課對象 |
國際企業學研究所 |
授課教師 |
廖芝嫻 |
課號 |
IB7005 |
課程識別碼 |
724 M0060 |
班次 |
01 |
學分 |
3.0 |
全/半年 |
半年 |
必/選修 |
必修 |
上課時間 |
星期四2,3,4(9:10~12:10) |
上課地點 |
管二301 |
備註 |
國企所碩一必修。 限碩士班以上 總人數上限:70人 外系人數限制:10人 |
Ceiba 課程網頁 |
http://ceiba.ntu.edu.tw/1081IB7005_01 |
課程簡介影片 |
|
核心能力關聯 |
核心能力與課程規劃關聯圖 |
課程大綱
|
為確保您我的權利,請尊重智慧財產權及不得非法影印
|
課程概述 |
This course is designed to provide an overview of basic cost accounting systems and how cost information is applied in an organization’s internal management. Cost accounting systems provide valuable information for managerial planning and control. The first part of this course focuses on how to determine the precise costs an enterprise incurs to make products or deliver services. The second part of this course introduces how managerial accounting helps organizations to evaluate product/customer profitability, improve cost management and create more value. Managers rely on accurate cost information to make a variety of decisions, including product pricing, budgeting, sales mix, inventory management, and employee performance evaluation. The class focuses primarily on lectures, supplemented by case discussions designed to stimulate students’ critical thinking and analytical skills. |
課程目標 |
(1) Understand the important characteristics and elements of various cost systems.
(2) Know how to conduct cost analysis and profit planning.
(3) Develop the ability to analyze accounting information for various decision making.
|
課程要求 |
待補 |
預期每週課後學習時數 |
|
Office Hours |
|
指定閱讀 |
待補 |
參考書目 |
Blocher, E., Stout, D., Juras, P. and Smith, S. 2019. Cost Management: A Strategic Emphasis. 8th Edition, McGraw Hill. (華泰書局代理) |
評量方式 (僅供參考) |
|
|